---
type: "LegalText"
title: "10 U.S.C. § 2385"
description: "Arms and ammunition: immunity from taxation"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 10
title_name: "ARMED FORCES"
chapter_number: "141"
chapter_name: "MISCELLANEOUS PROVISIONS RELATING TO PROPERTY"
section: "2385"
citation: "10 U.S.C. § 2385"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc10@119-100.zip"
source_identifier: "/us/usc/t10/s2385"
source_file: "data/legal/raw/us/code/title-10/usc10.xml"
source_hash: "ed8f3cb3b03ea3daaabb59b34e19bf0b088cc12343cfd0325a23936624db175c"
raw_snapshot_hash: "06a2679d38355c44f4219c983fdad34009233205d6ba271593a4c1b17a739ec1"
text_hash: "523c448f457883d371fd2ad4c4501a37f47f450798676d3103e217d9892354c8"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 10 U.S.C. § 2385 - Arms and ammunition: immunity from taxation

## Text

No tax on the sale or transfer of firearms, pistols, revolvers, shells, or cartridges may be imposed on such articles when bought with funds appropriated for a military department.

(Aug. 10, 1956, ch. 1041, 70A Stat. 137.)

## Notes

Historical and Revision Notes Revised sectionSource (U.S. Code)Source (Statutes at Large) 23855:171w.Jan. 6, 1951, ch. 1213, subch. VII, § 706, 64 Stat. 1236. The words “No * * * may be” are substituted for the words “None * * * shall be subject to any”. The words “by any Act” are omitted as surplusage.