§107 Same; Exception of United States, Its Instrumentalities, and Authorized Purchases 11 So in Original. Probably Should Be “purchasers”. Therefrom

Summary

Prevents taxes from being charged on the United States or its agencies under sections 105 and 106. It also bars taxes on the sale, purchase, storage, or use of physical goods sold by the U.S. or its agencies to authorized buyers. An "authorized buyer" only means someone buying items they are allowed to buy from military commissaries, ship’s stores, or voluntary unincorporated organizations for service members, and only as allowed by the rules set by the Secretary in charge of that military branch.