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 505.0780

(d) VETERANS' ADMINISTRATION PROGRAMS

505.0780 Drugs and Supplies. Where the Veterans' Administration has entered into a contract with the California Pharmaceutical Association whereby the Association handles billing by member pharmacies for drugs and supplies furnished to authorized veterans, and the Veterans' Administration provides the funds which are ultimately paid over by the Association to the pharmacies, sales to veterans under this program are considered as sales to the United States and as such are exempt. 5/6/60.