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F

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250.0000 Foreign Consuls—Regulation 1619

Annotation 250.0190

(b) Use Tax

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250.0190 Person. The definition of "person" in Sales and Use Tax Law section 6005 includes corporations but not foreign governments. However, there is no distinction between corporations partially or wholly owned by a foreign government and any other corporation publicly or privately owned. It also makes no exception for existing corporations which are "nationalized" by foreign governments.

Any possible immunity from use tax by virtue of treaties between the United States and the foreign governments owning such corporations is a matter of evidence, with the person claiming exemption having the burden of proof to cite the specific treaty and provision which supports immunity. 7/25/90.