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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 505.0045

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


505.0045 Air Force Academy Athletic Association. The Air Force Academy Athletic Association (AFAAA) qualifies as an unincorporated instrumentality of the United States. The Charter of the AFAAA activities are the responsibility of the Superintendent of the Air Force Academy. Sales to the AFAAA are exempt from sales tax. 8/6/90.