2011 US Code
Title 4 - Flag and Seal, Seat of Government, and the States
Chapter 4 - THE STATES (§§ 101 - 126)
Section 107 - Same; exception of United States, its instrumentalities, and authorized purchases1 therefrom
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 5, Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | 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 purchases1 therefrom |
| Contains | section 107 |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | July 30, 1947, ch. 389, 61 Stat. 645; Sept. 3, 1954, ch. 1263, §4, 68 Stat. 1227. |
| Statutes at Large References | 61 Stat. 645 68 Stat. 1227 |
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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, §4, 68 Stat. 1227.)
Amendments1954—Subsec. (b). Act Sept. 3, 1954, substituted “personnel of any branch of the Armed Forces of the United States” for “Army or Navy personnel”.
1 So in original. Probably should be “purchasers”.
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