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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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505.0000 Sales to the United States and Its Instrumentalities—Regulation 1614
Annotation 505.0220
(a) In General—Agencies Qualifying for Sales Tax Exemption
505.0220 Guam. Sales to the Government of Guam, an agency of the United States, are exempt from tax. 5/19/59.