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Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Sales and Use Tax Annotations > S > 505.0000 Sales to the United States and Its Instrumentalities > Annotation 505.0240

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S

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

Annotation 505.0240

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

505.0240 Military Food Contracts. Sales under military food contracts for meals served to members of the armed forces are sales to the U.S. Government and are tax exempt. 11/27/63.