Purchases of tangible personal property made from the government of the United States or any of its agencies by ultimate consumers shall be subject to the tax imposed by section 423.2. Services purchased from the same source or sources shall be subject to service tax imposed by this chapter and apply to the user thereof.
This section shall not apply to purchases made by counties or municipal corporations.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.3]
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