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 505.0700

(c) STATE OR LOCAL AGENCIES RECEIVING FEDERAL FUNDS

505.0700 Housing Authority of Long Beach City. Tax applies to sales of tangible personal property to the Housing Authority of the City of Long Beach. The Housing Authority is not an agency or instrumentality of the United States Government. It is immaterial that the Authority is financed entirely by federal funds. 10/14/69.