The Secretary of the Treasury may authorize exemption from the taxes imposed by subchapter A of chapter 31, section
4051, chapter 32section
4051, chapter 32 (other than the taxes imposed by sections
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.
Pub. L. 95–227inserted “(other than the tax imposed by section
4121)” after “chapters 31 and 32”.
1976—Pub. L. 94–455substituted “Secretary of the Treasury” for “Secretary” after “The”.
1970—Pub. L. 91–258substituted “subchapter B” for “subchapters B and C”.
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–508effective Jan. 1, 1991, with exception for contracts binding on Sept. 30, 1990, and at all times thereafter, see section 11221(f) ofPub. L. 101–508, set out as an Effective Date note under section
4001 of this title.
Effective Date of 1988 Amendment
Pub. L. 100–647, title VI, § 6103(b),Nov. 10, 1988, 102 Stat. 3711, 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. 95–618applicable with respect to 1980 and later model year automobiles, see section 201(g) ofPub. L. 95–618, set out as an Effective Date note under section
4064 of this title.
Amendment by Pub. L. 95–227applicable with respect to sales after Mar. 31, 1978, see section 2(d) ofPub. 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. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d) ofPub. L. 94–455, set out as a note under section
6013 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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