Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614
(b) AGENCIES NOT QUALIFYING FOR EXEMPTION
505.0540 National Guard. Until such time as the National Guard is called to federal duty, it operates pursuant to state authority and sales to members thereof and to members of R.O.T.C. units are subject to sales tax. 6/22/54.