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
505.0730 Puerto Rico. Puerto Rico is an agency or instrumentality of the United States Government. Sales to the Economic Development Administration (EDA) of Puerto Rico are, therefore, within the exemption provided by section 6381 and are not subject to sales tax. 10/7/80.