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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 505.0345

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


505.0345 Southern California District Export Council. Although this council is composed of individuals appointed by the U.S. Secretary of Commerce, it is not an agency or instrumentality of the United States. Accordingly, neither its sales nor purchases are exempt from sales or use tax. 6/14/91.