This evidence must be retained by the retailer to support any deduction claimed on a sales tax return for sales to foreign consuls. The extent of the exemption is determined by the exemption the consular official's country provides to United States personnel stationed there. A vendor making a sale must verify that the purchase qualifies for the exemption by checking the information given on the back of the card which indicates the extent of the exemption. Credit unions, banks, and savings and loans. A. Purchases made by federal credit unions are exempt from sales and use tax.
Purchases made by federally chartered banks and savings and loans are subject to sales and use tax.
Sales made by both federal credit unions and federally chartered banks and savings and loans are taxable under the provisions of the sales and use tax law. B. Purchases made by state chartered credit unions, banks, and savings and loans are subject to sales and use tax. Sales made by state chartered credit unions, banks, and savings and loans are taxable under the provisions of the sales and use tax law. Sales by federal government. Sales of tangible personal property or taxable services by the federal government are subject to tax, except as they may otherwise be exempted.