422.44  Federal sales of property and services.

Purchases of tangible personal property or services from the government of the United States or any of its agencies by ultimate consumer-users are hereby declared to be subject to the state use tax.

This section shall not apply to purchases made by counties or municipal corporations.

Section History: Early form

  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 422.44]

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