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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 505.0300

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

Annotation 505.0300

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

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505.0300 Post Restaurants and Cafeteria Associations. Civilian post restaurants and cafeteria associations organized and operated under regulations of the armed services are agencies or instrumentalities of the United States and sales to or by such restaurants or associations are exempt from tax. 10/27/59.