Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
530.0000 STATE AND POLITICAL SUBDIVISIONS
530.0040 Counties. Sales made to a county on county purchase orders and paid for by county warrants, should be regarded as sales to the county even though, pursuant to an agreement, the merchandise is delivered to the United States Forest Service for use in fire protection; the county is not to be regarded as reselling the merchandise to the United States. 10/2/52.