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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 505.0140

Sales and Use Tax Annotations


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S

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

Annotation 505.0140

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

505.0140 Federal Housing Administration. The FHA is an unincorporated instrumentality of the United States. Accordingly, sales to this agency are exempt from sales tax. 9/21/66.