4 USC 107 - Same; exception of United States, its instrumentalities, and authorized purchases 1 therefrom
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Sec. 107. Same; exception of United States, its instrumentalities, and authorized purchases 1 therefrom
(a) The provisions of sections 105 and 106 of this title shall not be deemed to authorize the levy or collection of any tax on or from the United States or any instrumentality thereof, or the levy or collection of any tax with respect to sale, purchase, storage, or use of tangible personal property sold by the United States or any instrumentality thereof to any authorized purchaser.
(b) A person shall be deemed to be an authorized purchaser under this section only with respect to purchases which he is permitted to make from commissaries, ship’s stores, or voluntary unincorporated organizations of personnel of any branch of the Armed Forces of the United States, under regulations promulgated by the departmental Secretary having jurisdiction over such branch.
[1] So in original. Probably should be "purchasers".
Sections: 73 101 102 103 104 105 106 107 108 109 110 111 112 113 114
Last modified: July 21, 2011
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