16. Which of the following statements are true? a. Sale of tangible personal property to a consumer, who makes full pulyment and receives full reimbursement from the United States. government, is exempt as a sale to the United States. b. Leases of tangible personal property to the. United States govemment are treated similarly as sales c. Sales to both Federal Reserve Bank and National Banks are exempt as sales to the U.S. Government. d. Tax applies to sales made in areas owned by the federal government but not to the use of property in Federal areas. c. Retail sales of tangible personal property in Yosemite are subject to tax even though it is a Federal area