4 U.S.C. § 107 — Same; exception of United States, its instrumentalities, and authorized purchases 1 therefrom

FEDERAL · 4 U.S.C. · Chapter 4

Same; exception of United States, its instrumentalities, and authorized purchases 1 therefrom

4 U.S.C. § 107

Title4 — Flag and Seal, Seat of Government, and the States

Chapter4 — THE STATES

This text of 4 U.S.C. § 107 (Same; exception of United States, its instrumentalities, and authorized purchases 1 therefrom) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

4 U.S.C. § 107.

Text

(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.

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(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.

Source Credit

History

(July 30, 1947, ch. 389, 61 Stat. 645; Sept. 3, 1954, ch. 1263, §4, 68 Stat. 1227.)

Editorial Notes

Editorial Notes

Amendments
1954—Subsec. (b). Act Sept. 3, 1954, substituted "personnel of any branch of the Armed Forces of the United States" for "Army or Navy personnel".

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Bluebook (online)

4 U.S.C. § 107, Counsel Stack Legal Research, https://law.counselstack.com/usc/4/107.

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History

Editorial Notes

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