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 505.0620

(c) STATE OR LOCAL AGENCIES RECEIVING FEDERAL FUNDS

505.0620 Economic Opportunity Council. Sales to a local Economic Opportunity Council, not itself an agency or instrumentality of the United States, are not exempt as sales to the United States even though federal funds are used in whole or in part to pay for the goods purchased. 12/29/66.