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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 505.0380

Sales and Use Tax Annotations


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S

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

Annotation 505.0380

(b) Agencies Not Qualifying for Exemption

505.0380 American Legion Posts. Sales of personal property to American Legion Posts operating in Federal areas are subject to sales tax. Such Posts are not Federal instrumentalities. 9/20/54.