Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614
(c) STATE OR LOCAL AGENCIES RECEIVING FEDERAL FUNDS
505.0660 Generally. State or local government agency, merely in using funds supplied by Federal Government to make purchases does not become entitled to benefit of exemption of sale to United States. 7/18/51.