United States Code

USC most recently checked for updates: Jun 09, 2025

§ 105.
State, and so forth, taxation affecting Federal areas; sales or use tax
(a)
(b)
The provisions of subsection (a) shall be applicable only with respect to sales or purchases made, receipts from sales received, or storage or use occurring, after December 31, 1940.
(July 30, 1947, ch. 389, 61 Stat. 644.)
cite as: 4 USC 105