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BTLG Table of Contents > Sales and Use Tax Annotations > S > 530.0000 State and Political Subdivisions > Annotation 530.0040

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S

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530.0000 State and Political Subdivisions

Annotation 530.0040

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530.0040 Counties. Sales made to a county on county purchase orders and paid for by county warrants, should be regarded as sales to the county even though, pursuant to an agreement, the merchandise is delivered to the United States Forest Service for use in fire protection; the county is not to be regarded as reselling the merchandise to the United States. 10/2/52.