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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 505.0225
(a) In General—Agencies Qualifying for Sales Tax Exemption
505.0225 Instrumentalities of the United States. The following are instrumentalities of the United States and exempt from sales tax under Regulation 1614.
Federal Land Bank Association Federal Home Loan Mortgage Corporation Federal Intermediate Credit Banks Neighborhood Reinvestment Corporation Export-Import Bank Federal Financing Banks. 7/1/83.