Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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U

565.0000 UNITED STATES CONTRACTORS

Annotation 565.1230

(e) TITLE-PASSAGE CLAUSES

565.1230 Employee's Reimbursable Expenses. Reimbursable employee expenses purchased by a company through the use of its credit card and properly charged to an overhead account by a U.S. contractor are allowable as sales to the United States pursuant to the Aerospace decision. On the other hand, purchases by employees who are reimbursed by the company are not allowable as sales to the United States, even though such costs may be charged to an overhead account. 7/15/92.