Title 26, Internal Revenue CodeRelease 119-102
§7510 Exemption From Tax of Domestic Goods Purchased for the United States
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 77 — MISCELLANEOUS PROVISIONS › § 7510
Summary
If the law gave the United States the right on December 1, 1873, or later, to buy imported goods for government use without paying customs duties, that same right must also apply to U.S.-made items that are taxed under this title. The Secretary must write the rules for how this will work.
Full Legal Text
Title 26, §7510
Internal Revenue Code, Source: USLM XML via OLRC
The privilege existing by provision of law on December 1, 1873, or thereafter of purchasing supplies of goods imported from foreign countries for the use of the United States, duty free, shall be extended, under such regulations as the Secretary may prescribe, to all articles of domestic production which are subject to tax by the provisions of this title.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7510
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102