Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
560.0000 UNITED STATES, SALE BY—"SURPLUS PROPERTY"
560.0174 Sales of Used Cars by General Services Administration (GSA). Under 40 U.S.C. section 484(c), any executive agency authorized by GSA to dispose of surplus property may do so by sale, exchange, lease, permit, or transfer upon such terms as GSA deems proper. 40 U.S.C. section 481(c) provides that in acquiring personal property, any executive agency, pursuant to certain regulations, may exchange or sell similar items and may apply the exchange allowance or proceeds of sale in such cases in whole or part payment for the property acquired.
It is the position of the Board that property purchased from GSA under 40 U.S.C. section 484(c), (surplus property), is subject to use tax but property purchased under 40 U.S.C. section 481(c) is exempt. Sales to the public of vehicles from the federal motor vehicle pools are sold pursuant to 40 U.S.C. section 484(c) and are, therefore, subject to use tax. 3/11/92.