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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 505.0000 Sales to the United States and Its Instrumentalities > Annotation 505.0040

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S

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

Annotation 505.0040

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

505.0040 Air Base Skeet and Trap Club. The Travis Air Force Base Skeet and Trap Club was held to be exempt from sales tax under section 6381(a) of the Revenue and Taxation Code as an unincorporated instrumentality of the United States Government under the control of the Secretary of the Air Force and the Commander of the Travis Air Force Base. 6/11/65.