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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 505.0340

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


505.0340 Smithsonian Institution. A sale of property to the Smithsonian Institution, an agency of the United States, is exempt from the sales tax. 8/29/57.