Internal Revenue Code:Sec. 4293. Exemption for United States and possessions

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 33 - FACILITIES AND SERVICES
        Subchapter E - Special Provisions Applicable to Services and
              Facilities Taxes
       

Statute

    Sec. 4293. Exemption for United States and possessions
 
      The Secretary of the Treasury may authorize exemption from the
    taxes imposed by subchapter A of chapter 31, 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.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 511; Pub. L. 91-258, title II,
    Sec. 205(a)(3), May 21, 1970, 84 Stat. 241; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(B), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
    95-227, Sec. 2(b)(3), Feb. 10, 1978, 92 Stat. 12; Pub. L. 95-502,
    title II, Sec. 202(b), Oct. 21, 1978, 92 Stat. 1697; Pub. L.
    95-618, title II, Sec. 201(c)(2), Nov. 9, 1978, 92 Stat. 3184; Pub.
    L. 100-647, title VI, Sec. 6103(a), Nov. 10, 1988, 102 Stat. 3711;
    Pub. L. 101-508, title XI, Sec. 11221(c), Nov. 5, 1990, 104 Stat.
    1388-444.)
 

Miscellaneous

                                 AMENDMENTS
      1990 - Pub. L. 101-508 inserted ''subchapter A of chapter 31,''
    before ''section 4041''.
      1988 - Pub. L. 100-647 inserted reference to section 4051 of this
    title.
      1978 - Pub. L. 95-618 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''.
      1976 - Pub. L. 94-455 substituted ''Secretary of the Treasury''
    for ''Secretary'' after ''The''.
      1970 - Pub. L. 91-258 substituted ''subchapter B'' for
    ''subchapters B and C''.
                      EFFECTIVE DATE OF 1990 AMENDMENT
      Amendment by Pub. L. 101-508 effective Jan. 1, 1991, with
    exception for contracts binding on Sept. 30, 1990, and at all times
    thereafter, see section 11221(f) of Pub. L. 101-508, set out as an
    Effective Date note under section 4001 of this title.
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Section 6103(b) of Pub. L. 100-647 provided that: ''The amendment
    made by subsection (a) (amending this section) shall take effect on
    the date of the enactment of this Act (Nov. 10, 1988).''
                     EFFECTIVE DATE OF 1978 AMENDMENTS
      Amendment by Pub. L. 95-618 applicable with respect to 1980 and
    later model year automobiles, see section 201(g) of Pub. L. 95-618,
    set out as an Effective Date note under section 4064 of this title.
      Amendment by Pub. L. 95-502 effective Oct. 1, 1980, see section
    202(d) of Pub. L. 95-502, set out as an Effective Date note under
    section 4042 of this title.
      Amendment by Pub. L. 95-227 applicable with respect to sales
    after Mar. 31, 1978, see section 2(d) of Pub. L. 95-227, set out as
    an Effective Date note under section 4121 of this title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than 90 days after Oct. 4, 1976, see section
    1906(d) of Pub. L. 94-455, set out as a note under section 6013 of
    this title.
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-258 effective July 1, 1970, see section
    211(a) of Pub. L. 91-258, set out as a note under section 4041 of
    this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 4222 of this title.