Section R15-5-181. Governmental Organizations

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A.      Gross receipts from the sale of tangible personal property to the state or its political subdivisions are taxable unless other- wise exempt. Gross receipts from the sale of tangible personal property to the Federal Government or its departments and agencies are taxable at the rate prescribed by statute, unless otherwise exempt.

B.       Gross receipts from the sale of tangible personal property by the state or its political subdivisions, when acting in a propri- etary capacity, are taxable unless otherwise exempt.

C.      Gross receipts from the sale of tangible personal property by the Federal Government are not taxable.

Historical Note

Renumbered from R15-5-1803 and amended effective August 9, 1993 (Supp. 93-3).

                    
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