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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 505.0720

Sales and Use Tax Annotations


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S

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

Annotation 505.0720

(c) State or Local Agencies Receiving Federal Funds

505.0720 National Guard. Funds obtained by California National Guard Units as their share of so-called PX dividends from the United States, become funds of the state and purchases made out of such funds are subject to sales tax, even though the source of the funds was the United States and subject to regulation by the latter. 3/4/55.