Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

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

Annotation 505.0530

(b) AGENCIES NOT QUALIFYING FOR EXEMPTION

505.0530 Members of the House of Representatives. A printer printed mailers and flyers which invited the public to attend a community meeting to discuss various issues for a member of the U.S. House of Representatives. The printer delivered this property to the congressman's staff in this state for distribution in this state. The mailers were intended to be mailed free of postage under the congressman's franking privileges.

The printer's billing invoices were addressed to the congressman personally and not to the government. The fact that the congressman may have used this property in performing his official duties does not necessarily mean that the sale was to the United States. The printer did not obtain a government purchase order or remittance advice as required by the regulation. Tax is due on this transaction. 5/23/89.