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

submitted 79 years ago by ch. 389 to r/title-4-FLAG-AND-SEAL-SEAT-OF-GOVERNMENT-AND-THE-STATES · 125 words · no verdicts yet

in plain englishAI-generated · not legal advice

Sections 105 and 106 let states tax certain sales, but this section limits that power. States cannot tax the United States or its agencies, or tax property the government sells to authorized buyers. An "authorized purchaser" is someone allowed to buy from military commissaries or similar stores under agency rules.

(a) This part stops sections 105 and 106 of this title from being read to let a state tax the United States or any of its instrumentalities. It also stops those sections from taxing the sale, purchase, storage, or use of personal property that the United States or an instrumentality sells to an authorized purchaser. (b) A person counts as an "authorized purchaser" only for purchases they are allowed to make from commissaries, ship's stores, or voluntary unincorporated organizations set up for the personnel of a branch of the U.S. Armed Forces. Which purchases are allowed is set by regulations from the department Secretary in charge of that branch.
the actual law source: uscode.house.gov ↗public domain
(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: (July 30, 1947, ch. 389, 61 Stat. 645; Sept. 3, 1954, ch. 1263, § 4, 68 Stat. 1227.)

history & why it existsrecord from the source credit
  • 1947Enacted · Act of July 30, 1947, ch. 389 · 61 Stat. 645
  • 1954Amended · Act of Sept. 3, 1954, ch. 1263 · 68 Stat. 1227

A history note hasn’t been published yet. The record shows enactment by ch. 389 on 1947-07-30.

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