TITLE 15. TAXATION

CHAPTER 68. SALES TAX

Part 2. Nontaxable Transactions and Exemptions

Exemption -- Government Agencies

15-68-206. Exemption -- government agencies. All sales by or uses by the United States or an agency or instrumentality of the United States are exempt from the sales tax and use tax.

History: En. Sec. 10, Ch. 544, L. 2003.