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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 505.0356

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

Annotation 505.0356

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

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505.0356 Uniforms Paid from Employees' Uniform Allowances. Employees of the United States Post Office Department are authorized uniform allowances by the Department. When employees need to acquire or supplement their uniforms, the employees order the necessary items from a vendor. Upon receipt of the items ordered, the employees present the accompanying invoice to the Department's disbursement officer. The disbursement officer then deducts the amount of the invoice from the employees' allowances and pays the invoice amount to the vendor by means of a Department check. Since payment is made by the Department, sales of uniforms to post office employees in which the Department makes payment to the vendors are sales to the United States and sales tax does not apply to such sales. 9/21/70.