Title 4, Flag and Seal; Seat of Government; StatesRelease 119-110

§107 Same; Exception of United States, Its Instrumentalities, and Authorized Purchases Therefrom

Title 4 › CHAPTER 4 — THE STATES › § 107

Last updated Sep 23, 2026|Official source

Summary

Sections 105 and 106 do not let anyone tax the United States or its agencies. They also do not allow taxes on the sale, purchase, storage, or use of goods the United States or its agencies sell to an authorized purchaser. A person counts as an authorized purchaser only for the things they are allowed to buy from commissaries, ship’s stores, or volunteer organizations run by military personnel. Those buying rules must follow the regulations made by the Secretary in charge of that military branch.

Full Legal Text

Title 4, §107

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

(a)The provisions of section 105 and 106 of this title shall not be deemed to authorize the levy or collection of any tax on or from the United States or any instrumentality thereof, or the levy or collection of any tax with respect to sale, purchase, storage, or use of tangible personal property sold by the United States or any instrumentality thereof to any authorized purchaser.

(b)A person shall be deemed to be an authorized purchaser under this section only with respect to purchases which he is permitted to make from commissaries, ship’s stores, or voluntary unincorporated organizations of personnel of any branch of the Armed Forces of the United States, under regulations promulgated by the departmental Secretary having jurisdiction over such branch.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1954—Subsec. (b). Act Sept. 3, 1954, substituted “personnel of any branch of the Armed Forces of the United States” for “Army or Navy personnel”.

Reference

Citations & Metadata

Citation

4 U.S.C. § 107

Title 4, Flag and Seal; Seat of Government; States

Last Updated

Sep 23, 2026

Release point: 119-110