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BTLG Table of Contents > Sales and Use Tax Annotations > F > 250.0000 Foreign Consuls > Annotation 250.0200

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F

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250.0000 Foreign Consuls—Regulation 1619

Annotation 250.0200

(b) Use Tax

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250.0200 Purchases from Foreign Governments. The use tax does not apply to purchases from foreign governments for the reason that they are not "persons" as defined in section 6005 and the purchases, therefore, are not made from a "retailer." 12/23/54.