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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 505.0480

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S

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

Annotation 505.0480

(b) Agencies Not Qualifying for Exemption

505.0480 Irrigation Districts, organized in connection with federal reclamation projects, are not federal instrumentalities, sales to which would be exempt. 12/8/50.