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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


505.0000 Sales to the United States and Its Instrumentalities—Regulation 1614

Annotation 505.0020

(a) In General—Agencies Qualifying for Sales Tax Exemption


505.0020 Aero Clubs. Air force base aero clubs organized under Air Force Regulation 215–12 are instrumentalities of the United States, and sales to such clubs are exempt. 5/27/60.