The Army and Air Force Exchange Service, which operates a post exchange under a memorandum of agreement in the Virgin Islands, shall be exempt from the payment of all gross receipt and excise taxes imposed by the Government of the United States Virgin Islands for the duration of that agreement.
Exemption of Armed Forces Exchange Service from gross receipts and excise taxes
33 V.I.C. § 43i — under Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees.
33 V.I.C. § 43i