Fabio
00a184bb3c
Raw OLRC USLM XML zips @ release 119-100 (retrieved 2026-07-04 via Atlas depot), ingested with the standard pipeline: raw snapshot -> per-section OKF markdown -> manifest + checksums. Title 52 untouched. LegalText: 171 -> 11,221. Titles 12-54 await a clean OLRC retry. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
44 lines
2.2 KiB
Markdown
44 lines
2.2 KiB
Markdown
---
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type: "LegalText"
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title: "4 U.S.C. § 107"
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description: "Same; exception of United States, its instrumentalities, and authorized purchases 11 So in original. Probably should be “purchasers”. therefrom"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 4
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title_name: "FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES"
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chapter_number: "4"
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chapter_name: "THE STATES"
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section: "107"
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citation: "4 U.S.C. § 107"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc04@119-100.zip"
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source_identifier: "/us/usc/t4/s107"
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source_file: "data/legal/raw/us/code/title-04/usc04.xml"
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source_hash: "37a763cad81b70372df380f0da3ddd7e25d197c92acdafd87849a699fef2f502"
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raw_snapshot_hash: "75a0350a67c3db0861c4992fe97e10959f62966b05c0b41db2f9850beb5ed882"
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text_hash: "bfb9bdb46de4ec0de718ea09a1b54261e162d3cb87ae5ae9790d40daba1c0ad9"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 4 U.S.C. § 107 - Same; exception of United States, its instrumentalities, and authorized purchases 11 So in original. Probably should be “purchasers”. therefrom
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## Text
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(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.
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(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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(July 30, 1947, ch. 389, 61 Stat. 645; Sept. 3, 1954, ch. 1263, § 4, 68 Stat. 1227.)
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## Notes
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Editorial Notes
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Amendments1954—Subsec. (b). Act Sept. 3, 1954, substituted “personnel of any branch of the Armed Forces of the United States” for “Army or Navy personnel”.
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