The post office is a quasi-independent
governmental agency and is, therefore, exempt from state taxation. The U. S.
Postal Service as it exists today was created under the Postal Reorganization
Act, Public Law No. 91-375, August 12, 1970, 84 Stat. 719
. Section 10(a) of
this Act provides that "The United States Postal Service shall be operated as a
basic and fundamental service provided to the people by the government of the
United States, authorized by the constitution, created by act of Congress and
supported by the people."
Section 201 of said Act provides: "There is established as an independent
establishment of the Executive Branch of the Government of the United States,
the United States Postal Service."
(3) It can be seen from reading the above
quotations that the United States Postal Service remains a part of the
Executive Branch of the Government of the United States. Therefore, sales of
items to the post office would be exempt from state sales and use
Ala. Admin. Code r.
Administrative Monthly Volume XXXIV, Issue No. 12, September 30,
2016, eff. 10/13/2016.
Author: Ginger Buchanan
Code of Ala.
1975, §§ 40-2 A-7(a)(5),