Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
530.0000 STATE AND POLITICAL SUBDIVISIONS
530.0165 Joint Powers Agreements. Absent an applicable statutory exemption, sales and use tax applies to sales to and purchases by the state and all of its political subdivisions, including quasi-governmental entities operating under a joint powers agreement, to the same extent as to sales to and purchases by other persons. There is no general exemption provided in the law for the state and its subdivisions. 4/29/94.