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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 505.0073

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S

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

Annotation 505.0073

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

505.0073 Chapa De Indian Health Program. Pursuant to Public Law 93-638 Chapa De Indian Health Program is an executive agency of the United States when carrying out the purpose of a contract with the Indian Health Service in connection with Public Law 93-638. As a result, sales of medical equipment to Chapa De are exempt from tax under section 6381(a). 2/5/96.