Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
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
505.0740 R.O.T.C. Uniforms. The sales tax applies to R.O.T.C. uniforms purchased by a university and for which the university is reimbursed by the Government under a contract contemplating that the university is to purchase the uniforms in its own name and on its own credit, the university not having the power to act as agent of the government or to pledge the government's credit. 2/26/58.