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BTLG Table of Contents > Sales and Use Tax Annotations > S > 505.0000 Sales to the United States and Its Instrumentalities > Annotation 505.0160

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

Annotation 505.0160

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

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505.0160 Federal Housing Administration—FHA-Owned Property and Funds. Purchases of supplies and equipment used by a private realty company to manage foreclosed property held by the Federal Housing Administration are exempt as sales to the United States because the United States paid for the purchases and all purchases were made by purchase orders approved by the FHA. 4/14/70.