10 USC 2385: Arms and ammunition: immunity from taxation
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10 USC 2385: Arms and ammunition: immunity from taxation Text contains those laws in effect on January 4, 1995
From Title 10-ARMED FORCESSubtitle A-General Military LawPART IV-SERVICE, SUPPLY, AND PROCUREMENTCHAPTER 141-MISCELLANEOUS PROCUREMENT PROVISIONS
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§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 sectionSource (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.

Cross References

Machine guns and other firearms, exemptions from taxes, see section 5851 et seq. of Title 26, Internal Revenue Code.

Sales to Defense Department of firearms, ammunition, etc., as exempt from taxation, see section 4182 of Title 26.