26 U.S. Code § 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 32section 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.

Source

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

1990—Pub. L. 101–508inserted “subchapter A of chapter 31,” before “section 4041”.
1988—Pub. L. 100–647inserted reference to section 4051 of this title.
1978—Pub. L. 95–618substituted “taxes imposed by sections 4064 and 4121” for “tax imposed by section 4121”.
Pub. L. 95–502substituted “section 4041, chapter 32section 4041, chapter 32” for “chapters 31 and 32”.
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. 95–502effective Oct. 1, 1980, see section 202(d) ofPub. L. 95–502, set out as an Effective Date note under section 4042 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.
Effective Date of 1970 Amendment

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

 

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