Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614

Annotation 505.0760

(d) VETERANS' ADMINISTRATION PROGRAMS

505.0760 Autos—Sale of—to Amputee Veterans. Pursuant to Public Law 187, 82nd Congress, Chapter 532, First Session, Senate Bill 1864, the veteran first applies to the Veterans' Administration for an eligibility certificate to make the purchase, negotiates a sale with the dealer of his choice and takes delivery of the car. However, a copy of the sales invoice is sent to the Veterans' Administration, and the dealer sends a bill for $1,600.00 to the Veterans' Administration, and the Veterans' Administration pays the $1,600.00 directly to the dealer.

Such a transaction is a sale to the United States to the extent of the amount paid by the United States where that amount is billed directly to the United States by the dealer and where the United States makes payment directly to the dealer.

As further support of the contention that the sale is partially a sale to the Veterans' Administration the invoice should show the Veterans' Administration as the actual purchaser to the extent that payment is to be made by the Veterans' Administration. 12/5/51.