Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Sales and Use Tax Annotations > F > 230.0000 Federal Areas Sales and Use Tax Annotations A B C D E F G H I J L M N O P R S T U V W X F 230.0000 Federal Areas—Regulation 1616 (View entire section) 230.0020 Boat 230.0080 Ski Lifts 230.0100 Vending Machines