4 U.S. Code § 104 - Tax on motor fuel sold on military or other reservation 11 So in original. Probably should be followed by a semicolon. reports to State taxing authority
Tax on motor fuel sold on military or other reservation  reports to State taxing authority
All taxes levied by any State, Territory, or the District of Columbia upon, with respect to, or measured by, sales, purchases, storage, or use of gasoline or other motor vehicle fuels may be levied, in the same manner and to the same extent, with respect to such fuels when sold by or through post exchanges, ship stores, ship service stores, commissaries, filling stations, licensed traders, and other similar agencies, located on United States military or other reservations, when such fuels are not for the exclusive use of the United States. Such taxes, so levied, shall be paid to the proper taxing authorities of the State, Territory, or the District of Columbia, within whose borders the reservation affected may be located.
The officer in charge of such reservation shall, on or before the fifteenth day of each month, submit a written statement to the proper taxing authorities of the State, Territory, or the District of Columbia within whose borders the reservation is located, showing the amount of such motor fuel with respect to which taxes are payable under subsection (a) for the preceding month.
As used in this section, the term “Territory” shall include Guam.
 So in original. Probably should be followed by a semicolon.
1956—Subsec. (c) added by act Aug. 1, 1956.
Civil Airports Owned by United States Subject to Sections 104to 110; Sales or Use Taxes: Fuels for Aircraft or Other Servicing of Aircraft; Landing or Taking Off Charges; Leases
“(b) Subsection (a) shall not apply to—
sales or use taxes in respect of fuels for aircraft or in respect of other servicing of aircraft, or
taxes, fees, head charges, or other charges in respect of the landing or taking off of aircraft or aircraft passengers or freight.
In the case of any lease in effect on September 28, 1969, subsection (a) shall not authorize the levy or collection of any tax in respect of any transaction occurring, or any service performed, pursuant to such lease before the expiration of such lease (determined without regard to any renewal or extension of such lease made after September 28, 1969). For purposes of the preceding sentence, the term ‘lease’ includes a contract.”
LII has no control over and does not endorse any external Internet site that contains links to or references LII.