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 505.0754

(c) STATE OR LOCAL AGENCIES RECEIVING FEDERAL FUNDS

505.0754 State Agency. A communication system for linking transportation vans to aged and disabled persons who are served by the vans is funded through the federal government. Funding is provided to the state which then disburses funds to persons who sell equipment. Since payment for the equipment is not made directly by the federal government, the sales are not exempt as sales to the federal government. 2/23/95.