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 505.0640

(c) STATE OR LOCAL AGENCIES RECEIVING FEDERAL FUNDS

505.0640 Generally. Where a United States Department merely furnishes funds with which a vendee makes a purchase the sale is not to the United States. 3/18/52.