FEDERAL · 4 U.S.C. · Chapter 4
Same; exception of United States, its instrumentalities, and authorized purchases 1 therefrom
Current through Pub. L. 119-102
(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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4 U.S.C. § 107 (Same; exception of United States, its instrumentalities, and authorized purchases 1 therefrom) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
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421 U.S. 599 (Supreme Court, 1975)
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395 U.S. 169 (Supreme Court, 1969)
Jefferson County v. Acker
850 F. Supp. 1536 (N.D. Alabama, 1994)
C. R. Fedrick, Inc. v. State Board of Equalization
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92 F.3d 1561 (Eleventh Circuit, 1996)
United Pacific Insurance Co. v. Wyoming Excise Tax Division, Department of Revenue & Taxation
713 P.2d 217 (Wyoming Supreme Court, 1986)
United States v. STATE TAX COM'N OF STATE OF MISSISSIPPI
378 F. Supp. 558 (S.D. Mississippi, 1974)
United States v. Sullivan
398 F.2d 672 (Second Circuit, 1968)
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80 S.W.3d 787 (Court of Appeals of Kentucky, 2001)
Capitol Records, LLC v. ReDigi Inc.
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Letterman Digital Arts Ltd. v. City & County of S.F.
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H. J. Wilson Company, Inc. v. Mississippi State Tax Commission
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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".
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".