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 505.0800

(d) VETERANS' ADMINISTRATION PROGRAMS

505.0800 Drugs and Supplies. Where the supplies are in fact purchased and paid for by the Veterans' Administration, the sale thereof is exempt from sales tax as a sale to the United States. The seller should retain copies of purchase orders, invoices, and other pertinent documents in order to sustain the exempt character of the transactions. There must be an actual sale to the Veterans' Administration for sales tax exemption. Thus, if supplies are furnished to the student-veteran and the Veterans' Administration merely reimburses the student or school for the cost of such supplies, the transaction is not exempt. 2/20/51.