New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 529 - Exempt Organizations
Section 529.3 - United States of America, agencies and instrumentalities thereof
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 1116(a)(2)
(a) Governmental entities.
(b) As purchaser.
Example 1:
The purchase of goods and services that will be used in congressional offices and paid for out of appropriated congressional funds are purchases by the United States government when the appropriate exemption document is submitted.
Example 2:
Where a governmental employee receives a uniform allowance and the employee subsequently uses that allowance to purchase uniforms, such purchases are not purchases by the United States government.
(c) As vendor.
Example 1:
Sales of pamphlets, booklets and documents by the Federal Government Printing Office are not subject to the sales or use tax.
Example 2:
Proof sets of coins sold by the U.S. Mint are subject to tax.
Example 3:
Sales of gifts and souvenirs by the United States or one of its agencies at a Federal park or monument are subject to tax.
Example 4:
A United States governmental agency operates a hotel; since hotel services are ordinarily provided by private persons, such services are subject to the appropriate tax.
(d) Waiver of immunity.
Where the Congress has waived immunity from taxation such as in the case of national banks (12 USC, § 548) or with respect to other instrumentalities or agencies of the United States, no exemption from the payment or collection of sales or use tax exists.