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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


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

Annotation 505.0333

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


505.0333 Sales of Equipment to Office of a Former President. Sales of equipment to the office of a former president, which are paid for by a check drawn on the U.S. Treasury, qualify as sales to the U.S. Government. Such purchases are made by the General Service Administration pursuant to funds appropriated by Congress. 3/30/90.