Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
560.0000 UNITED STATES, SALE BY—"SURPLUS PROPERTY"
560.0120 Public Housing Administration. The Public Housing Administration is an incorporated instrumentality of the United States. Accordingly, a purchase from the Public Housing Administration is subject to use tax whether surplus property or not.
Sales of buildings "in place" would be exempt as a sale of real property provided the purchaser is to use the building at its existing location under a lease. Any equipment included would, of course, be taxable. 1/24/56.