§ 107. — Same; exception of United States, its instrumentalities, and authorized purchasers therefrom.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 4USC107]
TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4--THE STATES
Sec. 107. Same; exception of United States, its
instrumentalities, and authorized purchases \1\ therefrom
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\1\ So in original. Probably should be ``purchasers''.
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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.
(July 30, 1947, ch. 389, 61 Stat. 645; Sept. 3, 1954, ch. 1263, Sec. 4,
68 Stat. 1227.)
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''.
Section Referred to in Other Sections
This section is referred to in sections 108, 110 of this title.
