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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 505.0750

Sales and Use Tax Annotations


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

Annotation 505.0750

(c) State or Local Agencies Receiving Federal Funds

505.0750. San Francisco Peer Review. Although the San Francisco Peer Review organization received federal funds to review Medicare and Medicaid services, it has no sales or use tax exempt status of its own. Therefore, sales tax applies to retail sales of equipment to the San Francisco Peer Review. 11/4/76.