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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 505.0363

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

Annotation 505.0363

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

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505.0363 U.S. Marshal. A restaurant was seized by the U.S. Marshal who contracted with a property management company to operate the restaurant business on behalf of the United States. There is no indication in the contract that anyone other than the United States is the owner of the restaurant. The United States must be regarded as the owner of the restaurant making the sales. The sales made by the restaurant are exempt as sales by the United States. 10/16/90.