Number: 98-667 Title: Compilation of State Laws Pertaining to Exemption from State Sales and Use Taxes for Purchases by the United States Authors: John R. Luckey and Mark Gurevitz, American Law Division Abstract: 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, and discusses constitutional limits on state taxing power in that context. Pages: 15 Date: January 30, 2003