Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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505.0000 Sales to the United States and Its Instrumentalities—Regulation 1614 (View entire section)
(a) In General—Agencies Qualifying for Sales Tax Exemption
- 505.0020 Aero Clubs
- 505.0025 Agent of the National Potato Board
- 505.0040 Air Base Skeet and Trap Club
- 505.0045 Air Force Academy Athletic Association
- 505.0060 Amtrak
- 505.0070 Car Rentals by Federal Employees
- 505.0071 Catering Functions for Groups from the Federal Government
- 505.0072 Checks Sold by a Federal Credit Union
- 505.0073 Chapa De Indian Health Program
- 505.0075 Civil Air Patrol
- 505.0080 Civilian Welfare Funds
- 505.0100 County Agricultural Conservation Association
- 505.0115 Employee's Reimbursable Expenses
- 505.0118 Fannie Mae
- 505.0119 Farm Credit Banks
- 505.0120 Farmers—Soil Conservation Act
- 505.0140 Federal Housing Administration
- 505.0160 Federal Housing Administration—FHA-Owned Property and Funds
- 505.0175 Federal Public Defenders of San Diego—Resales to U.S. Government
- 505.0190 Federal Savings and Loan Associations
- 505.0192 Federal Savings and Loan Insurance Corporation
- 505.0200 "General Agent" for an Instrumentality of the United States
- 505.0220 Guam
- 505.0223 Installation Club System
- 505.0225 Instrumentalities of the United States
- 505.0226 Instrumentalities of the United States
- 505.0230 Job Corps Centers
- 505.0235 Leases to Government Contractor
- 505.0240 Military Food Contracts
- 505.0250 National Committee for Employer Support of the Guard and Reserve
- 505.0260 National Guard
- 505.0270 National Potato Promotion Board (NPPB)
- 505.0300 Post Restaurants and Cafeteria Associations
- 505.0325 Red Cross Disbursing Orders
- 505.0330 Resolution Trust Corporation (RTC)
- 505.0332 Sales by the American Red Cross
- 505.0333 Sales of Equipment to Office of a Former President
- 505.0335 Service Corps of Retired Executives (SCORE)
- 505.0340 Smithsonian Institution
- 505.0345 Southern California District Export Council
- 505.0350 Trustee in Bankruptcy as Federal Instrumentality
- 505.0356 Uniforms Paid from Employees' Uniform Allowances
- 505.0360 Unincorporated Agencies or Instrumentalities
- 505.0362 United States Holocaust Memorial Council
- 505.0362.120 United States Information Agency (USIA)
(b) Agencies Not Qualifying for Exemption
- 505.0377 Alameda Officers' Wives Club (AOWC)
- 505.0380 American Legion Posts
- 505.0413 California Army National Guard
- 505.0420 Community Action Organizations
- 505.0440 District Agricultural Association
- 505.0480 Irrigation Districts
- 505.0518 Legal Services Corporation
- 505.0520 Legal Services Foundation
- 505.0530 Members of the House of Representatives
- 505.0535 Merged Association
- 505.0540 National Guard
- 505.0560 National Guard Unit Funds
- 505.0580 Navy Relief Societies
- 505.0590 Pilot Training
- 505.0600 Raisin Advisory Board and California Avocado Commission
- 505.0602 Regional Rail Commission
- 505.0605 Sale to Law Firm—Not U.S. Government
- 505.0608 Sales to the U.S. Government
(c) State or Local Agencies Receiving Federal Funds
- 505.0660 Generally
- 505.0680 Generally
- 505.0700 Housing Authority of Long Beach City
- 505.0720 National Guard
- 505.0730 Puerto Rico
- 505.0740 R.O.T.C. Uniforms
- 505.0746 Railroad Track Components
- 505.0750 San Francisco Peer Review
- 505.0754 State Agency
(d) Veterans' Administration Programs
- 505.0760 Autos—Sale of—to Amputee Veterans
- 505.0780 Drugs and Supplies
- 505.0800 Drugs and Supplies
- 505.0810 Veterans' Administration Volunteer Service Advisory Committee
- 505.0814 Veterans Service Organizations