
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4293]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                   CHAPTER 33--FACILITIES AND SERVICES
 
 Subchapter E--Special Provisions Applicable to Services and Facilities 
                                  Taxes
 
Sec. 4293. Exemption for United States and possessions

    The Secretary of the Treasury may authorize exemption from the taxes 
imposed by subchapter A of chapter 31, section 4041, section 4051, 
chapter 32 (other than the taxes imposed by sections 4064 and 4121) and 
subchapter B of chapter 33, as to any particular article, or service or 
class of articles or services, to be purchased for the exclusive use of 
the United States, if he determines that the imposition of such taxes 
with respect to such articles or services, or class of articles or 
services will cause substantial burden or expense which can be avoided 
by granting tax exemption and that full benefit of such exemption, if 
granted, will accrue to the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 511; Pub. L. 91-258, title II, 
Sec. 205(a)(3), May 21, 1970, 84 Stat. 241; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(B), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-227, 
Sec. 2(b)(3), Feb. 10, 1978, 92 Stat. 12; Pub. L. 95-502, title II, 
Sec. 202(b), Oct. 21, 1978, 92 Stat. 1697; Pub. L. 95-618, title II, 
Sec. 201(c)(2), Nov. 9, 1978, 92 Stat. 3184; Pub. L. 100-647, title VI, 
Sec. 6103(a), Nov. 10, 1988, 102 Stat. 3711; Pub. L. 101-508, title XI, 
Sec. 11221(c), Nov. 5, 1990, 104 Stat. 1388-444.)


                               Amendments

    1990--Pub. L. 101-508 inserted ``subchapter A of chapter 31,'' 
before ``section 4041''.
    1988--Pub. L. 100-647 inserted reference to section 4051 of this 
title.
    1978--Pub. L. 95-618 substituted ``taxes imposed by sections 4064 
and 4121'' for ``tax imposed by section 4121''.
    Pub. L. 95-502 substituted ``section 4041, chapter 32'' for 
``chapters 31 and 32''.
    Pub. L. 95-227 inserted ``(other than the tax imposed by section 
4121)'' after ``chapters 31 and 32''.
    1976--Pub. L. 94-455 substituted ``Secretary of the Treasury'' for 
``Secretary'' after ``The''.
    1970--Pub. L. 91-258 substituted ``subchapter B'' for ``subchapters 
B and C''.


                    Effective Date of 1990 Amendment

    Amendment by Pub. L. 101-508 effective Jan. 1, 1991, with exception 
for contracts binding on Sept. 30, 1990, and at all times thereafter, 
see section 11221(f) of Pub. L. 101-508, set out as an Effective Date 
note under section 4001 of this title.


                    Effective Date of 1988 Amendment

    Section 6103(b) of Pub. L. 100-647 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on the 
date of the enactment of this Act [Nov. 10, 1988].''


                    Effective Date of 1978 Amendments

    Amendment by Pub. L. 95-618 applicable with respect to 1980 and 
later model year automobiles, see section 201(g) of Pub. L. 95-618, set 
out as an Effective Date note under section 4064 of this title.
    Amendment by Pub. L. 95-502 effective Oct. 1, 1980, see section 
202(d) of Pub. L. 95-502, set out as an Effective Date note under 
section 4042 of this title.
    Amendment by Pub. L. 95-227 applicable with respect to sales after 
Mar. 31, 1978, see section 2(d) of Pub. L. 95-227, set out as an 
Effective Date note under section 4121 of this title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 1906(d) 
of Pub. L. 94-455, set out as a note under section 6013 of this title.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-258 effective July 1, 1970, see section 
211(a) of Pub. L. 91-258, set out as a note under section 4041 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in section 4222 of this title.
