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Business Taxes Law Guide—Revision 2024
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
U
560.0000 United States, Sale by—"Surplus Property"
Annotation 560.0120
560.0120 Public Housing Administration. The Public Housing Administration is an incorporated instrumentality of the United States. Accordingly, a purchase from the Public Housing Administration is subject to use tax whether surplus property or not.
Sales of buildings "in place" would be exempt as a sale of real property provided the purchaser is to use the building at its existing location under a lease. Any equipment included would, of course, be taxable. 1/24/56.