072.01 Sales to the United States government, its agencies and corporations wholly owned by the United States government are exempt from sales tax. However, sales to institutions chartered or created under federal authority, but which are not directly operated and controlled by the United States government for the benefit of the public generally, are taxable.
072.02 Certain federal corporations have been granted exemptions from sales tax as a result of judicial decisions. Examples include the following:
072.02A Federal Land Banks;
072.02B Federal Deposit Insurance Corporations;
072.02C Commodity Credit Corporations;
072.02D Federal Farm Mortgage Corporation;
072.02E Federal Home Loan Banks;
072.02F Central Bank for Cooperatives;
072.02G Farm Security Administration;
072.02H Farmers Home Corporation;
072.02I Federal Crop Insurance Corporation;
072.02J Federal Intermediate Credit Bank;
072.02K Federal Reserve Bank;
072.02L Federal Savings and Loan Insurance Corporation;
072.02M Student Loan Marketing Association;
072.02N Federal Credit Unions;
072.02O National Railroad Passenger Corporation; and
072.02P American National Red Cross.
072.03 Any federal corporation not listed above which claims a sales tax exemption shall have the burden of proving the exemption to the Department of Revenue.
072.04 The exempt status of a federal corporation will be presumed if the purchases are ordered on prescribed government forms and payment is made through issuance of government warrants.
072.05 Sales by agencies and corporations of the federal government shall be taxable. The tax shall be collected and remitted by such agency or corporation unless such collection is specifically prohibited by federal law. If such collection is prohibited by specific federal law, the purchaser shall pay the use tax directly to the Department of Revenue.
072.06 Certain foreign diplomats have been granted tax exemptions by federal treaty. These federal diplomats are issued tax exemption identification cards issued by the United States State Department that indicate the specific taxes the diplomat is exempt from. All diplomats without the identification card are taxed on all purchases.
(Section 77-2704.02, R.S.Supp. 1993. May 14, 1994.)