Title 4 — Flag and Seal, Seat of Government, and the States
Chapter 4 — The States
§ 107. Same; exception of United States, its instrumentalities, and authorized purchases 11 So in original. Probably should be “purchasers”. therefrom
Statutory text
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.
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
4 U. S. C., § —
Pub. L. 80–389 · 61 Stat. 641
Enacted · 4 U.S.C. § 107
July 30, 1947, ch. 389, 61 Stat. 645
Source evidence
Code source credit
July 30, 1947, ch. 389, 61 Stat. 645Public Law not identified
Substituted · 4 U.S.C. § 107(b)
Subsec. (b). Act Sept. 3, 1954, substituted “personnel of any branch of the Armed Forces of the United States” for “Army or Navy personnel”
Unresolved: No Public Law or Statutes at Large citation in the Code source.
Source evidence
Code amendment note
Subsec. (b). Act Sept. 3, 1954, substituted “personnel of any branch of the Armed Forces of the United States” for “Army or Navy personnel”.
0 of 2 references resolved to an enrolled provision · 1 partial · 1 unresolved
Editorial Notes
Amendments
1954—Subsec. (b). Act , substituted “personnel of any branch of the Armed Forces of the United States” for “Army or Navy personnel”.
Credits
1947–1954 · 2 acts
- 1947July 30, 1947, ch. 389, 61 Stat. 645
- 1954Sept. 3, 1954, ch. 1263, § 4, 68 Stat. 1227.
Show as published
(July 30, 1947, ch. 389, 61 Stat. 645; Sept. 3, 1954, ch. 1263, § 4, 68 Stat. 1227.)