Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614

Annotation 505.0520

(b) AGENCIES NOT QUALIFYING FOR EXEMPTION

505.0520 Legal Services Foundation. The Contra Costa Legal Services Foundation, a community action organization organized pursuant to Title II of the Economic Opportunity Act of 1964, is not classified as an instrumentality of the United States Government. Accordingly, sales thereto are not exempt from sales tax. 1/4/68.