§ 105. — State, etc., taxation affecting Federal areas; sales or use tax.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 4USC105]
TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4--THE STATES
Sec. 105. State, and so forth, taxation affecting Federal areas;
sales or use tax
(a) No person shall be relieved from liability for payment of,
collection of, or accounting for any sales or use tax levied by any
State, or by any duly constituted taxing authority therein, having
jurisdiction to levy such a tax, on the ground that the sale or use,
with respect to which such tax is levied, occurred in whole or in part
within a Federal area; and such State or taxing authority shall have
full jurisdiction and power to levy and collect any such tax in any
Federal area within such State to the same extent and with the same
effect as though such area was not a Federal area.
(b) The provisions of subsection (a) shall be applicable only with
respect to sales or purchases made, receipts from sales received, or
storage or use occurring, after December 31, 1940.
(July 30, 1947, ch. 389, 61 Stat. 644.)
Taxation With Respect to Essential Support Activities or Functions of
Non-Governmental Persons in Congressionally-Controlled Locations in
District of Columbia
Pub. L. 100-202, Sec. 101(i) [title III, Sec. 307], Dec. 22, 1987,
101 Stat. 1329-290, 1329-309, as amended by Pub. L. 104-186, title II,
Sec. 214, Aug. 20, 1996, 110 Stat. 1745, provided that:
``(a) Notwithstanding section 105 of title 4, United States Code, or
any other provision of law, no person shall be required to pay, collect,
or account for any sales, use, or similar excise tax, or any personal
property tax, with respect to an essential support activity or function
conducted by a nongovernmental person in the Capitol, the House Office
Buildings, the Senate Office Buildings, the Capitol Grounds, or any
other location under the control of the Congress in the District of
Columbia.
``(b) As used in this section--
``(1) the term `essential support activity or function' means a
support activity or function so designated by the Committee on House
Oversight [now Committee on House Administration] of the House of
Representatives or the Committee on Rules and Administration of the
Senate, acting jointly or separately, as appropriate;
``(2) the term `personal property tax' means a tax of a State, a
subdivision of a State, or any other authority of a State, that is
levied on, levied with respect to, or measured by, the value of
personal property;
``(3) the term `sales, use, or similar excise tax' means a tax
of a State, a subdivision of a State, or any other authority of a
State, that is levied on, levied with respect to, or measured by,
sales, receipts from sales, or purchases, or by storage, possession,
or use of personal property; and
``(4) the term `State' means a State of the United States, the
District of Columbia, or a territory or possession of the United
States.
``(c) This section shall apply to any sale, receipt, purchase,
storage, possession, use, or valuation taking place after December 31,
1986.''
Section Referred to in Other Sections
This section is referred to in sections 107, 108, 109, 110 of this
title; title 36 section 220307.
