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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 505.0235

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

Annotation 505.0235

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

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505.0235 Leases to Government Contractor. Generally, property leased to a government contractor is not exempt because the lessee is the contractor, not the United States. The exemption for sales to the United States would apply only if the property was leased ex-tax by the contractor and then subleased to the United States. The fact that the contract with the United States would require the contractor to lease such equipment, in order to perform the contract, is not a sufficient basis to conclude that the property is leased to the United States. 6/3/91.