PRIA, Government Policy, Made Personal

Summary

States, Territories, and Washington, D.C. may tax gasoline and other motor fuels sold on U.S. military or other reservations the same way they tax fuel off the reservation, as long as the fuel is not solely for U.S. government use. That includes sales through post exchanges, ship stores, commissaries, filling stations, licensed traders, and similar sellers. The tax must be paid to the tax authority of the State, Territory, or D.C. where the reservation is located. The officer in charge of the reservation must send a written report by the 15th day of each month to that tax authority showing how much taxable motor fuel was sold the previous month. "Territory" here includes Guam.

Title 4, §104

Flag and Seal; Seat of Government; States, Source: USLM XML via OLRC

(a)All taxes levied by any State, Territory, or the District of Columbia upon, with respect to, or measured by, sales, purchases, storage, or use of gasoline or other motor vehicle fuels may be levied, in the same manner and to the same extent, with respect to such fuels when sold by or through post exchanges, ship stores, ship service stores, commissaries, filling stations, licensed traders, and other similar agencies, located on United States military or other reservations, when such fuels are not for the exclusive use of the United States. Such taxes, so levied, shall be paid to the proper taxing authorities of the State, Territory, or the District of Columbia, within whose borders the reservation affected may be located.

(b)The officer in charge of such reservation shall, on or before the fifteenth day of each month, submit a written statement to the proper taxing authorities of the State, Territory, or the District of Columbia within whose borders the reservation is located, showing the amount of such motor fuel with respect to which taxes are payable under subsection (a) for the preceding month.

(c)As used in this section, the term “Territory” shall include Guam.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1956—Subsec. (c) added by act Aug. 1, 1956.

Statutory Notes and Related Subsidiaries

Civil Airports Owned by United States Subject to Sections 104 to 110; Sales or Use Taxes: Fuels for Aircraft or Other Servicing of Aircraft; Landing or Taking Off Charges; Leases Pub. L. 91–258, title II, § 210,

May 21, 1970, 84 Stat. 253, provided that: “(a) Nothing in this title or in any other law of the United States shall prevent the application of sections 104 through 110 of title 4 of the United States Code to civil airports owned by the United States. “(b) Subsection (a) shall not apply to—“(1) sales or use taxes in respect of fuels for aircraft or in respect of other servicing of aircraft, or “(2) taxes, fees, head charges, or other charges in respect of the landing or taking off of aircraft or aircraft passengers or freight. “(c) In the case of any lease in effect on

September 28, 1969, subsection (a) shall not authorize the levy or collection of any tax in respect of any transaction occurring, or any service performed, pursuant to such lease before the expiration of such lease (determined without regard to any renewal or extension of such lease made after

September 28, 1969). For purposes of the preceding sentence, the term ‘lease’ includes a contract.”

§104 Tax on Motor Fuel Sold on Military or Other Reservation Reports to State Taxing Authority