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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


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

Annotation 505.0680

(c) State or Local Agencies Receiving Federal Funds


505.0680 Generally. In accordance with opinions of the State Attorney General, and the Comptroller General of the United States, tax is applicable notwithstanding that the state agency making the purchase used federal funds allotted to it for that purpose. 7/28/52.