Legislation
SECTION 4
Exemption from certain excise and sales taxes granted to the United Nations
Tax (TAX) CHAPTER 60, ARTICLE 1
§ 4. Exemption from certain excise and sales taxes granted to the
United Nations. Excise and sales taxes imposed by the state upon the
sale of tangible personal property shall not be exacted or required to
be paid by the United Nations upon and with respect to any sale of
tangible personal property hereafter made, provided the property is
acquired for the official use of the United Nations; and the provisions
of any law now in force or hereafter enacted imposing any such tax shall
not apply to sales of tangible personal property to the United Nations.
The state tax commission shall make such reasonable rules and
regulations as may be necessary to give full force and effect to the
provisions of this section.
United Nations. Excise and sales taxes imposed by the state upon the
sale of tangible personal property shall not be exacted or required to
be paid by the United Nations upon and with respect to any sale of
tangible personal property hereafter made, provided the property is
acquired for the official use of the United Nations; and the provisions
of any law now in force or hereafter enacted imposing any such tax shall
not apply to sales of tangible personal property to the United Nations.
The state tax commission shall make such reasonable rules and
regulations as may be necessary to give full force and effect to the
provisions of this section.