United States Government
Sales by and sales directly to the United States Government, or any agency or instrumentality thereof, are not subject to sales or use tax. In order for the sale to be exempt, the government, agency or instrumentality involved must make the purchase of the property, obtain title to the property before or at the time it is delivered and pay directly to the vendor the purchase price of such property or use a United States Government credit card to pay the vendor the purchase price of such property.
Federal Agencies and Instrumentalities
Federal agencies and instrumentalities include the Departments of Defense, Army, Navy, Air Force, United States hospitals, American Red Cross, federal reserve banks, federal land banks, federal housing projects, federal housing authorities, and any other department of the Federal Government whose activities are directly under federal control and whose purchases are paid for from the federal treasury. The United States Postal Service is also exempt. Sales made to Army, Navy, and Air Force Activities Funds, post exchanges, officers' mess funds, noncommissioned officers funds and other voluntary unincorporated organizations of Army, Navy, Marine Corps, Air Force, or Coast Guard personnel authorized by regulations issued by the Departments
United States Government or any of its agencies or instrumentalities, including:
- Federal Credit Unions organized under the Federal Credit Union Act, 12 U.S.C.§§ 1751
- Farm Credit Banks and Federal land banks established under the Federal Credit System, 12 U.S.C. §§ 2023 and 2098
See Sales and Use Tax Technical Bulletin 37 for more information.
See Final Agency Decision for General Dynamics Armament and Technical Products, Inc. regarding when title is transfered to the US Governmen pursuant to the terms of contracts containing federal acquisition regulations.
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