The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 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.
Aug. 16, 1954, ch. 73668A Stat. 511Pub. L. 91–258, title II, § 205(a)(3)84 Stat. 241Pub. L. 94–455, title XIX, § 1906(b)(13)(B)90 Stat. 1834Pub. L. 95–227, § 2(b)(3)92 Stat. 12Pub. L. 95–502, title II, § 202(b)92 Stat. 1697Pub. L. 95–618, title II, § 201(c)(2)92 Stat. 3184Pub. L. 100–647, title VI, § 6103(a)102 Stat. 3711Pub. L. 101–508, title XI, § 11221(c)104 Stat. 1388–444Pub. L. 113–295, div. A, title II, § 221(a)(103)(B)(iii)128 Stat. 4053(, ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 113–2952014— struck out “subchapter A of chapter 31,” after “imposed by”.
Pub. L. 101–5081990— inserted “subchapter A of chapter 31,” before “section 4041”.
Pub. L. 100–647section 4051 of this title1988— inserted reference to .
Pub. L. 95–6181978— substituted “taxes imposed by sections 4064 and 4121” for “tax imposed by section 4121”.
Pub. L. 95–502 substituted “section 4041, chapter 32” for “chapters 31 and 32”.
Pub. L. 95–227 inserted “(other than the tax imposed by section 4121)” after “chapters 31 and 32”.
Pub. L. 94–4551976— substituted “Secretary of the Treasury” for “Secretary” after “The”.
Pub. L. 91–2581970— substituted “subchapter B” for “subchapters B and C”.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .
Effective Date of 1990 Amendment
Pub. L. 101–508section 11221(f) of Pub. L. 101–508section 4221 of this titleAmendment by effective , with exception for contracts binding on , and at all times thereafter, see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–647, title VI, § 6103(b)102 Stat. 3711
Effective Date of 1978 Amendments
Pub. L. 95–618section 201(g) of Pub. L. 95–618section 4064 of this titleAmendment by applicable with respect to 1980 and later model year automobiles, see , set out as an Effective Date note under .
Pub. L. 95–502section 202(d) of Pub. L. 95–502section 4042 of this titleAmendment by effective , see , set out as an Effective Date note under .
Pub. L. 95–227section 2(d) of Pub. L. 95–227section 4121 of this titleAmendment by applicable with respect to sales after , see , set out as an Effective Date note under .
Effective Date of 1976 Amendment
Pub. L. 94–455section 1906(d) of Pub. L. 94–455section 6013 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
Effective Date of 1970 Amendment
Pub. L. 91–258section 211(a) of Pub. L. 91–258section 4041 of this titleAmendment by effective , see , set out as a note under .