Laws: Cases and Codes : U.S. Code: Title 4 : Section 107


   
U.S. Code as of: 01/3/05
Section 107. Same; exception of United States, its instrumentalities, and authorized purchases (!1) therefrom 



-STATUTE-
      (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.
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