Federal instrumentalities furnishing aid and relief

From the 2024 DOR Tax Exemption Study

82.08.0258; 82.12.0259 - Federal instrumentalities furnishing aid and relief Description A sales and use taxes exemption on purchases exists for corporations created by Congress that provide: - Volunteer aid to the armed forces. - A system of national and international disaster relief. Purpose Supports the social benefits provided by federal instrumentalities furnishing aid and relief. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI Local Taxes CTI CTI CTI CTI Repeal of Repealing this exemption would not increase revenues. Constitutional case law exemption makes federal instrumentalities immune from state and local taxes. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 CTI CTI CTI Local Taxes $0.000 CTI CTI CTI Assumptions This exemption impacts fewer than three taxpayers; any impacts are confidential. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Nonprofit Year Enacted: 1935 Primary Beneficiaries: Federal instrumentalities furnishing aid Taxpayer Count: Fewer than three Program Inconsistency: None evident JLARC Rev