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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 505.0730

Sales and Use Tax Annotations


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S

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

Annotation 505.0730

(c) State or Local Agencies Receiving Federal Funds

505.0730 Puerto Rico. Puerto Rico is an agency or instrumentality of the United States Government. Sales to the Economic Development Administration (EDA) of Puerto Rico are, therefore, within the exemption provided by section 6381 and are not subject to sales tax. 10/7/80.