76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
1.6 KiB
Markdown
42 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "14 U.S.C. § 943"
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description: "Arms and ammunition; immunity from taxation"
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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: 14
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title_name: "COAST GUARD"
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chapter_number: "9"
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chapter_name: "ADMINISTRATION"
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section: "943"
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citation: "14 U.S.C. § 943"
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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_usc14@119-100.zip"
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source_identifier: "/us/usc/t14/s943"
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source_file: "data/legal/raw/us/code/title-14/usc14.xml"
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source_hash: "63ceb281edd07969c27a8813ef73a4b702b0db896a5e660ecffa3240fb7b3552"
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raw_snapshot_hash: "0a287809467d795ac0e1a72d6743ea6b1d340c0f74c77c67bfeba10724006304"
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text_hash: "d471e9b130a3fb19293db45b239a39874bb11aaa89246affafd88b56ddb51eb3"
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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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# 14 U.S.C. § 943 - Arms and ammunition; immunity from taxation
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## Text
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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 the Coast Guard.
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(Added Pub. L. 87–526, § 1(6), July 10, 1962, 76 Stat. 142, § 655; amended Pub. L. 94–546, § 1(37), Oct. 18, 1976, 90 Stat. 2522; renumbered § 943, Pub. L. 115–282, title I, § 107(b), Dec. 4, 2018, 132 Stat. 4205.)
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## Notes
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Editorial Notes
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Amendments2018—Pub. L. 115–282 renumbered section 655 of this title as this section. 1976—Pub. L. 94–546 struck out “United States” before “Coast Guard”.
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