State or local government
Defined in 3 places across 3 titles of the United States Code.
The term “State or local government” includes—
(A) any State and any agency or instrumentality thereof;
(B) any local government within a State, and any agency or instrumentality thereof;
(C) any other governmental instrumentality of a State or locality; and
(D) any public institution of higher education within the meaning of the Higher Education Act of 1965 (20 U.S.C. 1001 et seq.).
Source
- 2010–present22 U.S.C. § 8531Foreign Relations and Intercourse · Definitions · in this subchapter
The term “State or local government” includes any State, local, regional, or tribal government, or any instrumentality thereof (including any local educational agency or institution of higher education).
Source
- 2002–present40 U.S.C. § 502Public Buildings, Property, and Works · Services for other entities · in this section
The term “State or local government” means any State, any political subdivision thereof, or the District of Columbia.
Source
- 1994–present26 U.S.C. § 4221Internal Revenue Code · Certain tax-free sales · for purposes of this section