Title 14, Coast GuardRelease 119-102
§943 Arms and Ammunition; Immunity From Taxation
Title 14 › SUBTITLE I — ESTABLISHMENT, POWERS, DUTIES, AND ADMINISTRATION › CHAPTER 9 — ADMINISTRATION › SUBCHAPTER II — MISCELLANEOUS › § 943
Summary
No tax can be charged on the sale or transfer of guns (including pistols and revolvers) or on ammunition (shells and cartridges) when they are bought with money provided for the Coast Guard.
Full Legal Text
Title 14, §943
Coast Guard, 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 the Coast Guard.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2018—Pub. L. 115–282 renumbered section 655 of this title as this section. 1976—Pub. L. 94–546 struck out “United States” before “Coast Guard”.
Reference
Citations & Metadata
Citation
14 U.S.C. § 943
Title 14, Coast Guard
Last Updated
Aug 21, 2026
Release point: 119-102