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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 505.0000 Sales to the United States and Its Instrumentalities > Annotation 505.0370

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S

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

Annotation 505.0370

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

505.0370 Western Farm Credit Bank. Western Farm Credit Bank is a federally chartered instrumentality of the United States pursuant to section 1.3 of the Agriculture Credit Act of 1987. Thus, it is exempt from state sales and use taxes. 3/26/91.