Section R15-5-2360. Government Purchases  


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  • A.      Purchases of tangible personal property by any state or its political subdivisions are taxable.

    B.       Purchases by the Federal Government are not taxable.

Historical Note

Section R15-5-2360 renumbered from R15-5-2327 and amended effective September 29, 1993 (Supp. 93-3).