Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
560.0000 UNITED STATES, SALE BY—"SURPLUS PROPERTY"
560.0080 Coast Guard Auxiliary—Instruction Pamphlets. Sales of instruction pamphlets by the Coast Guard Auxiliary are not subject to tax. In selling the pamphlets the Auxiliary is carrying out the purposes set forth in Title 14 of the U.S. Code and, therefore, at least to that extent is acting as an instrumentality of the United States Government. 3/19/59.