Title 4 — Flag and Seal; Seat of Government; StatesRelease 119-73
§107 Same; exception of United States, its instrumentalities, and authorized purchases 11 So in original. Probably should be “purchasers”. therefrom
Title 4 › Chapter CHAPTER 4— - THE STATES › § 107
Summary
It does not allow any tax to be charged on the United States or its agencies. It also does not allow taxes on the sale, purchase, storage, or use of physical goods that the U.S. government or its agencies sell to an authorized purchaser. "Authorized purchaser" means a person who is allowed to buy from commissaries, ship’s stores, or voluntary unincorporated organizations for members of a branch of the Armed Forces, under the rules set by that branch’s Secretary.
Full Legal Text
Title 4, §107
Flag and Seal; Seat of Government; States — Source: USLM XML via OLRC
(a)The provisions of section 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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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”.
Reference
Citations & Metadata
Citation
4 U.S.C. § 107
Title 4 — Flag and Seal; Seat of Government; States
Last Updated
Apr 6, 2026
Release point: 119-73