Compilation of State Laws Pertaining to Exemption from State Sales and Use Taxes for Purchases by the United States

Compilation of State Laws Pertaining to Exemption from State Sales and Use Taxes for Purchases by the United States

Order Code 98-667 A
Report for Congress
Received through the CRS Web
Compilation of State Laws Pertaining to
Exemption From State Sales and Use Taxes for
Purchases by the United States
Updated January 30, 2003
John R. Luckey
Legislative Attorney
American Law Division
Mark Gurevitz
Paralegal Specialist
American Law Division
Congressional Research Service ˜ The Library of Congress

Compilation of State Laws Pertaining to Exemption
From State Sales and Use Taxes for Purchases by the
United States
Summary
This report compiles and summarizes the provisions in state statutes that contain
an exemption from state sales and use taxes for purchases by the federal government.
Briefly, state statutes have addressed this in a variety of ways. In some cases there
is simply a provision that exempts purchases that are not taxable under the
Constitution and laws of the United States. Another common statutory provision
specifically exempts sales to the federal government and its agents and
instrumentalities from the sales and use taxes. The precise wording of these
provisions may vary, but one fairly common provision of this sort applies to the
federal government, its unincorporated agencies and instrumentalities and
incorporated agencies wholly owned by the United States or owned by a corporation
wholly owned by the United States. This phraseology eliminates questions about the
application of the exemption to institutions like the privately owned national banks.
In many states, both these types of statutes exist. In some cases, the statutes
may impose requirements to claim the exemption, e.g., a certificate of exemption.
It should also be noted that these provisions may not apply where an individual
makes the purchase and is reimbursed by the federal government. This compilation
has been confined to surveying the state statutes; cases and state regulations were not
examined. Five states that do not have sales taxes (Alaska, Delaware, Montana, New
Hampshire, and Oregon) are not included.
All states, regardless of the presence or absence of statutory provisions, are
subject to the constitutional limit on state taxing power that comes into play when a
state attempts to apply its sales and use taxes to federal government purchases. That
constitutional limit is, of course applicable to all states, regardless of the presence or
absence of any statutory provisions. The particularly significant constitutional limit
on state taxing power in this context is the Supremacy Clause of the Constitution.
Found in Article VI, clause 2, it provides:
Clause 2. This Constitution, and the Laws which shall be made in Pursuance
thereof; and all treaties made, or which shall be made, under Authority of the
United States, shall be the supreme Law of the Land; and the Judges in every
state shall be bound thereby; anything in the Constitution or Laws of any state
to the Contrary notwithstanding.
State codes examined were current through 2002 legislative sessions. This
report will be updated as legislative developments warrant. For a related discussion
of excise tax exemptions see CRS Report 98-228A, Federal Excise Taxes and
Statutory Exemptions, March 20, 1998.

Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Compilation of State Laws Pertaining to
Exemptions from State Sales and Use Taxes
For Purchases by the United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Alabama . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Arizona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Arkansas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
California . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Colorado . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Connecticut . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
District of Columbia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Florida . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Georgia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Hawaii . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Idaho . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Illinois . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Indiana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Iowa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Kansas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Kentucky . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Louisiana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Maine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Maryland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Michigan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Minnesota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Mississippi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Missouri . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Nebraska . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Nevada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
New Jersey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
New Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
New York . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
North Carolina . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
North Dakota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Ohio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Oklahoma . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Pennsylvania . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Rhode Island . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
South Carolina . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
South Dakota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Tennessee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Texas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Utah . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Vermont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Virginia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Washington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
West Virginia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Wisconsin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Wyoming . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Compilation of State Laws Pertaining to
Exemption From State Sales and Use Taxes
for Purchases by the United States
Introduction
This report compiles and summarizes the provisions in state statutes that contain
an exemption from state sales and use taxes for purchases by the federal government.
Briefly, state statutes have addressed this in a variety of ways. Some states do not
address this in their statutes and are denominated NO TAX EXEMPTION in this
report. In a second group of states the survey only found a provision that exempts
purchases that are not taxable under the Constitution and laws of the United States.
These states are listed as CONSTITUTIONAL IMMUNITY states in the following
summary. A third group of states have statutory provisions which specifically
exempt sales to the federal government and its agents and instrumentalities from
sales and use taxes. These are listed as having an UNQUALIFIED TAX
EXEMPTION in the summary. The precise wording of these provisions may vary,
but one fairly common provision of this sort applies to the federal government, its
unincorporated agencies and instrumentalities and incorporated agencies wholly
owned by the United States or owned by a corporation wholly owned by the United
States. This phraseology eliminates questions about the application of the exemption
to institutions like the privately owned national banks. Finally, a fourth group has
what has been labeled a QUALIFIED TAX EXEMPTION. In these states the
statutory exemption may be partial, specifically detailed, or effective only when
certain administrative criteria are met, e.g., obtaining tax-exempt identification
number. In some states more than one kind of statutory provision exists. Further,
these provisions may not apply where an individual makes the purchase and is
reimbursed by the federal government. Finally, the practical application of these
taxes may not be reflected in the categorizations based on statutory language.
This report has been confined to surveying the state statutes and providing a
brief overview of the constitutional limit on state taxing power that comes into play
when the state attempts to apply its sales and use taxes to federal government
purchases. Such constitutional limits apply regardless of the presence or absence of
statutory provisions. State cases and regulations were not examined. Five states that
do not have sales taxes (Alaska, Delaware, Montana, New Hampshire, and Oregon)
are not included in this survey.
In this area, the most significant constitutional limit on state taxing power is the
Supremacy Clause of the Constitution. Found in Article VI, clause 2, it provides:
Clause 2. This Constitution, and the Laws which shall be made in Pursuance
thereof; and all treaties made, or which shall be made, under Authority of the

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United States, shall be the supreme Law of the Land; and the Judges in every
state shall be bound thereby; anything in the Constitution of Laws of any state
to the Contrary notwithstanding.
In 1819, in McCulloch v. Maryland, 17 U.S. 316, the Supreme Court applied this
clause in striking down a state tax applicable to the operations of a national bank.
While the reach of federal immunity from state taxation has been narrowed in the
modern era, it still serves as a limit on the application of state taxes to federal
institutions and activities.
The scope of its present application is perhaps best capsulized in the Supreme
Court’s opinion in United States v. New Mexico, 455 U.S. 720, 735 (1982), where the
Court said that to the extent the immunity was based on the activity taxed the case
law limited the application of immunity to those situations where “the levy falls
directly on the United States itself, or on an agency or instrumentality so closely
connected to the Government that the two cannot realistically be viewed as separate
entities, at least insofar as the activity being taxed is concerned.” In this case the
legal incidence of the tax fell on a government contractor, and the Court refused to
accept the view that immunity should apply because the economic incidence of the
tax fell on the federal government. It did sound a cautionary note, however, saying
the state taxes which applied to federal contractors in a manner that discriminated
against the federal government or substantially interfered with its activities would be
constitutionally invalid. Id. at 735, n. 11.

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Compilation of State Laws Pertaining to
Exemptions from State Sales and Use Taxes
For Purchases by the United States
Alabama: CONSTITUTIONAL IMMUNITY
Alabama Code
Section 40-23-4(a)(17): Sales Tax.
Sales non-taxable by federal law and constitutional restrictions.
Section 40-23-62(2): Use Tax.
Non-taxable under federal law and constitutional restrictions.
Arizona: QUALIFIED TAX EXEMPTION
Arizona Revised Statutes Annotated
Section 42-5061 K & 42-5061 L
Arizona imposes a transaction privilege (sales) tax. The tax is imposed
upon the seller and applies to sales to the federal government; but there is
a reduction in the tax base of retail sellers of 50% of the income received
from sales made directly to the United States government, its departments,
or agencies. There are also special provisions exempting certain sales to
and by manufacturers, modifiers, assemblers, or repairers for sales to them
of components for use in products sold directly to the United States and
sales by them directly to the United States.
Section 42-5159: Use Tax
(3) Tangible personal property, the storage, use or consumption of which the
Constitution or laws of the United States prohibit this state from taxing.
Arkansas: UNQUALIFIED TAX EXEMPTION
Arkansas Statutes Annotated
Section 26-52-401
(5) Sales to the United States
(16) Sales non-taxable by United States Constitution or law.

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California: UNQUALIFIED TAX EXEMPTION
West California Code
Section 6352. Revenue and Taxation
Sales non-taxable under the United States Constitution.
Section 6381. Revenue and Taxation
Sales to the United States; its unincorporated agencies and
instrumentalities; any corporation wholly owned by the United States,
including incorporated agencies and instrumentalities.
Colorado: UNQUALIFIED TAX IMMUNITY
Colorado Revised Statutes
Section 39-26-114(1)(a)(1): Sales Tax.
Sales to the United States government in its governmental capacity.
Section 39-26-203(1)(e): Use Tax.
To the United States government in its governmental capacity.
Connecticut: UNQUALIFIED TAX IMMUNITY
Section 12-412(1)
Sales of tangible personal property or services to the United States.
Section 12-412(2)
Sales prohibited from taxation under the laws or Constitution of the United
States.
District of Columbia: UNQUALIFIED TAX IMMUNITY
District of Columbia Code
Section 47-2005
Sales to the United States or any instrumentality thereof except sales to national
banks and federal savings and loans.

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Materials and services sold to printing clerks of the Majority and Minority
rooms of the House for use in operating such rooms and such sales made by
such clerks in connection with the operation of such rooms
Sales of food, drink, or beverages, and other goods to persons for use in
operating majority or minority cloakrooms of the House and such sales made
by such persons in connection with the operation of such cloakrooms.
Florida: QUALIFIED TAX IMMUNITY
Florida Statutes Annotated
Section 212.06(5)(a)1
Sales the state is prohibited from taxing under the United States
Constitution or laws.
Section 212.08(6)
Sales to the United States government when payment is made directly by
the government entity. This exemption shall not inure to any transaction
when made by a government employee when that employee is
subsequently reimbursed by the government.
Georgia: QUALIFIED TAX IMMUNITY
Georgia Code Annotated
Section 48-8-3(1)
Sales to the federal government when paid for directly to the seller by
warrant on appropriated government funds.
Hawaii: UNQUALIFIED TAX IMMUNITY
Hawaii Revised Statutes
Section 237-22
Sales, under the Constitution and laws of the United States, the state is
prohibited from taxing.
Section 237-25
Sales to the United States (including agencies and instrumentalities, but
not national banks), including intoxicating liquor, cigarettes, tobacco

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products, and other tangible personal property. However, sales through
vending machines are not exempt.
Idaho: CONSTITUTIONAL IMMUNITY
Idaho Code
Section 63-3622A
Sales and services which Idaho is prohibited from taxing under the Federal
Constitution.
Illinois: QUALIFIED TAX IMMUNITY
Smith-Hurd, Illinois Annotated Statutes
Chapter 35, Section 105/3-5(4)
Purchases by a government body. The statute requires “an active
exemption identification number issued by the Department”. (Illinois
Department of Revenue).
Indiana: CONSTITUTIONAL IMMUNITY
Burns Indiana Code Annotated
Section 6-2.1-3-2
Gross income from sales to the United States government is exempt to the
extent taxation prohibited by the Constitution of the United States.
Sales to the United States government are exempt from gross income tax
under the Constitution of the United States.
Section 6-2.5-5-24
Sales which the state is prohibited from taxing under the Constitution or
laws of the United States.

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Iowa: CONSTITUTIONAL IMMUNITY
Iowa Code Annotated
Section 422.45(1)
Sales which the state is prohibited from taxing under the Constitution or
laws of the United States.
Kansas : QUALIFIED TAX IMMUNITY
Kansas Statutes Annotated
Section 48-201
Sales of merchandise to any instrumentality of the United States Armed
Forces for resale to members of the Armed Forces.
Kentucky: CONSTITUTIONAL IMMUNITY
Kentucky Revised Statutes
Section 139.470(1)
Sales exempt under the laws or Constitution of the United States.
Louisiana: NO TAX EXEMPTION
Louisiana Statutes Annotated
Section 47:301(14)(h)
No statutory provision was found; there is a specific exemption for leases or
rentals to construct or overhaul U.S. Naval vessels. (§47:301(14)(h)).
Maine: UNQUALIFIED TAX IMMUNITY
Maine Revised Statutes Annotated
36 §1760(1)
Sales the State is prohibited from taxing under the laws or Constitution of the
United States.

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36 §1760(2)
Sales to the federal government, any agency or unincorporated instrumentality
of the federal government and any incorporated instrumentality or agency that
is wholly owned by the federal government.
Maryland: NO TAX IMMUNITY
Annotated Code of Maryland
No statutory provision found; constitutional limits apply.
Massachusetts: UNQUALIFIED TAX EXEMPTION
Massachusetts General Laws Annotated
Ch. 64H, §6(a), (d)
Sales the State is prohibited from taxing under the Federal Constitution or
federal laws.
Sales to the United States.
Michigan: UNQUALIFIED TAX IMMUNITY
Michigan Compiled Laws Annotated
Section 205.54
Proceeds from sales to the United States, sales to unincorporated agencies and
instrumentalities of the United States, and sales to incorporated agencies and
instrumentalities of the United States that are wholly by the United States are
not included in gross proceeds subject to tax.
Minnesota: UNQUALIFIED TAX IMMUNITY
Minnesota Statutes
Section 297A.25
(4) Sales which may not be taxed under the United States Constitution or laws.
(11) All sales to the United States, its agencies, and instrumentalities.

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Mississippi: QUALIFIED TAX IMMUNITY
Mississippi Code
Section 27-65-105
Sales to the United States, when sold to and billed directly to and paid by
the United States.
Missouri: CONSTITUTIONAL IMMUNITY
Missouri Revised Statutes
Section 144.030(1)
Where prohibited by the Constitution or laws of the United States.
Nebraska: CONSTITUTIONAL IMMUNITY
Nebraska Revised Statutes
Section 77-2704.02
Sales which the state is prohibited from taxing under the United States
Constitution or laws.
Nevada: UNQUALIFIED TAX EXEMPTION
Nevada Revised Statutes
Section 372.265
Sales or use which the state is prohibited from taxing under federal
Constitution or law.
Section 372.325
Sales to the United States its unincorporated agencies, and instrumentalities.

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New Jersey: UNQUALIFIED TAX EXEMPTION
New Jersey Revised Statutes
Section 54-32B-8.10
Sales non-taxable under the United States Constitution.
Section 54:32B-9(a)(2)
United States (and its agencies and instrumentalities) where it is the
purchaser, user, or consumer.
New Mexico: UNQUALIFIED TAX IMMUNITY
New Mexico Statutes Annotated
Section 7-9-13
Sales to the United States or any agency or instrumentality thereof.
New York: QUALIFIED TAX IMMUNITY
McKinneys New York Consolidated Law
Tax Law Section 1116(a)(2)
United States and any of its agencies and instrumentalities, insofar as it is
immune from taxation where it is the purchaser, user, or consumer.
North Carolina: CONSTITUTIONAL IMMUNITY
North Carolina General Statutes
Section 105-164.13(17)
Sales a state cannot tax under the Constitution or laws of the United States.
North Dakota: QUALIFIED TAX IMMUNITY
North Dakota Century Code
Section 57-39.2-04
1.
Sales not taxable under the United States Constitution.

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6.
Sales otherwise taxable under this Chapter made to the United States. The
governmental unit exempted by this subsection must be issued a
certification of exemption by the Commissioner and be presented to each
retailer wherever this exemption is claimed.
Ohio: CONSTITUTIONAL IMMUNITY
Page’s Ohio Revised Code Annotated
Title 57 Section 5739.02(B)(10)
Sales not within the taxing power of this state under the Constitution of the
United States.
Oklahoma: UNQUALIFIED TAX IMMUNITY
Oklahoma Statutes
Title 68, Section 1356, Subsection 1
Sales to the United States.
Pennsylvania: UNQUALIFIED TAX IMMUNITY
Purdon’s Pennsylvania Statutes Annotated
Title 72 Section 7204
(12) Sales at retail to or use by the United States.
Rhode Island: UNQUALIFIED TAX IMMUNITY
Rhode Island General Laws
Section 44-18-30(1)
Property which this state is prohibited from taxing under the Constitution
of the United States.
Section 44-18-31
Sales to the United States, its agencies, and instrumentalities.

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South Carolina: QUALIFIED TAX IMMUNITY
South Carolina Code Annotated
Section 12-36-2120(1)
Sales non-taxable by federal laws or Constitutional restrictions.
Section 12-36-2120(2)
Tangible personal property sold to the federal government.
South Dakota: QUALIFIED TAX IMMUNITY
South Dakota Codified Laws
Section 10-45-9
Sales on which the tax is prohibited by the Constitution or laws of the
United States.
Section 10-45-10
Sales of tangible personal property and the sale, furnishing, or service of
electrical energy, natural or artificial gas, and communication service to the
United States.
Section 10-45.14-6
Meals sold to inpatients of hospitals if paid for by the United States.
Section 10-46-7
Use tax where prohibited by the Constitution or laws of the United States.
Tennessee: QUALIFIED TAX IMMUNITY
Tennessee Code Annotated
Section 67-6-308
Direct sales or leases of tangible personal property or services to the
United States or any agency thereof created by Congress.

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Texas: UNQUALIFIED TAX IMMUNITY
Vernon’s Texas Code Annotated
Tax Code 151.307
Sales which the state is prohibited from taxing under the United States
Constitution or laws.
Tax Code 151.309
Taxable items sold, leased or rented to or stored, used, or consumed by:
(1) United States;
(2) An unincorporated instrumentality of the United States;
(3) A corporation that is an agency or instrumentality of the United States and
wholly owned by the United States or by a corporation wholly owned by
the United States.
Utah: NO STATUTORY EXEMPTION
Utah Code Annotated
Section 59-12-104(15)
We found no provision specifically exempting direct purchases by the
United States, but 59-12-104(15) exempts purchase of certain tools and
equipment by contractors and subcontractors with the United States
government where the contract vests title to the tools and/or equipment in
the United States.
Vermont: QUALIFIED TAX IMMUNITY
Vermont Statutes Annotated
Section T.32 §9741(1)
Sales not within the taxing power of Vermont under the United States
Constitution.
Section T.32 §9743
Any sales, service, or amusements charged by or to the following is not
subject to sale and use tax:
(2) United States of America, its agencies and instrumentalities, insofar as it
is immune from taxation when it is the purchaser, user, or consumer, or

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when it sells services or property of a kind not ordinarily sold by private
persons.
Virginia: UNQUALIFIED TAX IMMUNITY
Virginia Code
Section 58.1-609.1
(4) Tangible personal property for use or consumption by the United States.
This exclusion shall not apply to sales and leases to privately owned
financial and other privately owned corporations chartered by the United
States.
Washington: CONSTITUTIONAL IMMUNITY
Washington Revised Code
Section 82.08.0254: Retail Sales Tax.
Non-taxable sales under the United States Constitution or laws.
Section 82.12.0255: Use tax.
Non-taxable sales under the United States Constitution or laws.
West Virginia: UNQUALIFIED TAX IMMUNITY
West Virginia Code
Section 11-15-9(a)(3)
Sales made to the United States.
Wisconsin: UNQUALIFIED TAX IMMUNITY
Wisconsin Code
Section 77.54
(1) Sales, use, or consumption of tangible personal property or services which
the state is prohibited from taxing under the Constitution or laws of the
United States.

CRS-15
Section 77.55
(1)(a)
Sales to the United States, its unincorporated agencies and
instrumentalities;
(b)
Sales to incorporated agencies or instrumentalities wholly owned by
the United States.
Wyoming: CONSTITUTIONAL IMMUNITY
Wyoming Statutes
Section 39-15-105
Sales the state is prohibited from taxing by the laws or Constitution of the
United States