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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 505.0518

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S

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

Annotation 505.0518

(b) Agencies Not Qualifying for Exemption

505.0518 Legal Services Corporation. Section 1005(e)(1) of the Legal Services Corporation Act specifically states that the Corporation shall not be considered a department, agency, or instrumentality of the federal government. Sales to the Corporation in California are therefore subject to tax. 7/28/76.