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10 U.S.C. 2385: Arms and ammunition: immunity from taxationText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 10-ARMED FORCESCHAPTER 141-MISCELLANEOUS PROVISIONS RELATING TO PROPERTY
Jump To: Source CreditHistorical and Revision Notes

§2385. Arms and ammunition: immunity from taxation

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 a military department.

( Aug. 10, 1956, ch. 1041 , 70A Stat. 137 .)

Historical and Revision Notes

Revised section

Source (U.S. Code)

Source (Statutes at Large)

2385

5:171w.

Jan. 6, 1951, ch. 1213, subch. VII, § 706, 64 Stat. 1236.

The words “No * * * may be” are substituted for the words “None * * * shall be subject to any”. The words “by any Act” are omitted as surplusage.