Title 10, Armed ForcesRelease 119-102
§2385 Arms and Ammunition: Immunity From Taxation
Title 10 › Subtitle A — General Military Law › PART IV — SERVICE, SUPPLY, AND PROPERTY › CHAPTER 141 — MISCELLANEOUS PROVISIONS RELATING TO PROPERTY › § 2385
Summary
Firearms, pistols, revolvers, shells, and cartridges bought with money set aside for a military department can't be taxed when they are sold or transferred.
Full Legal Text
Title 10, §2385
Armed Forces, Source: USLM XML via OLRC
No tax on the sale or transfer of firearms, pistols, revolvers, shells, or cartridges may be imposed on such articles when bought with funds appropriated for a military department.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised sectionSource (U.S. Code)Source (Statutes at Large) 23855:171w.Jan. 6, 1951, ch. 1213, subch. VII, § 706, 64 Stat. 1236. The words “No * * * may be” are substituted for the words “None * * * shall be subject to any”. The words “by any Act” are omitted as surplusage.
Reference
Citations & Metadata
Citation
10 U.S.C. § 2385
Title 10, Armed Forces
Last Updated
Aug 21, 2026
Release point: 119-102