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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
Annotation 505.0118
(a) In General—Agencies Qualifying for Sales Tax Exemption
505.0118 Fannie Mae. The Federal National Mortgage Association (Fannie Mae) is an incorporated instrumentality of the United States. Sales tax does not apply to sales to it. 10/21/88.