§105 — Title 4 Flag and Seal; Seat of Government; States | U.S. Code

Summary

States and local tax authorities can require payment, collection, and reporting of sales and use taxes even when the sale or use happens in whole or part on federal land. No one can avoid those tax duties just because the transaction touched federal property. That rule only applies to sales, purchases, receipts, or storage or use that happened after December 31, 1940.

Title 4, §105

Flag and Seal; Seat of Government; States — Source: USLM XML via OLRC

(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.

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

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, § 101(i) [title III, § 307], Dec. 22, 1987, 101 Stat. 1329–290, 1329–309, as amended by Pub. L. 104–186, title II, § 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.”

§105 State, and so forth, taxation affecting Federal areas; sales or use tax

Summary

Title 4, §105

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Citations & Metadata