
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 4USC107]

 
       TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
 
                          CHAPTER 4--THE STATES
 
Sec. 107. Same; exception of United States, its 
        instrumentalities, and authorized purchases \1\ therefrom
        
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    \1\ So in original. Probably should be ``purchasers''.
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    (a) The provisions of sections 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.

(July 30, 1947, ch. 389, 61 Stat. 645; Sept. 3, 1954, ch. 1263, Sec. 4, 
68 Stat. 1227.)


                               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''.

                  Section Referred to in Other Sections

    This section is referred to in sections 108, 110 of this title.
