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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Federal Laws Relating to State Taxation
Provisions Relating to Sales, Use and Income Taxes in Federal Areas
(4 U. S. C. A., Sections 105–110; 1 Stat. 641, as amended by 68 Stat. 1227.)
§105. State, etc., taxation affecting federal areas; sales or use tax. (a) No person shall be relieved from liability for payment of, collection of, or accounting for any sales or use tax levied by any state, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, on the ground that the sale or use, with respect to which such tax is levied, occurred in whole or in part within a federal area; and such state or taxing authority shall have full jurisdiction and power to levy and collect any such tax in any federal area within such state to the same extent and with the same effect as though such area was not a federal area.
(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.
§106. Same; income tax. (a) No person shall be relieved from liability for any income tax levied by any state, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, by reason of his residing within a federal area or receiving income from transactions occurring or services performed in such area; and such state or taxing authority shall have full jurisdiction and power to levy and collect such tax in any federal area within such state to the same extent and with the same effect as though such area was not a federal area.
(b) The provisions of subsection (a) shall be applicable only with respect to income or receipts received after December 31, 1940.
§107. Same; exception of United States, its instrumentalities, and authorized purchases therefrom. (a) The provisions of Sections 105 and 106 of this title shall not be deemed to authorize the levy or collection of any tax on or from the United States or any instrumentality thereof, or the levy or collection of any tax with respect to sale, purchase, storage, or use of tangible personal property sold by the United States or any instrumentality thereof to any authorized purchaser.
(b) A person shall be deemed to be an authorized purchaser under this section only with respect to purchases which he is permitted to make from commissaries, ship's stores, or voluntary unincorporated organizations of personnel of any branch of the Armed Forces of the United States, under regulations promulgated by the departmental secretary having jurisdiction over such branch.
§109. Same; exception of Indians. Nothing in Sections 105 and 106 of this title shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed.
§110. Same; definitions. As used in Sections § 105–109 of this title—
(a) The term "person" shall have the meaning assigned to it in section 3797 of title 26.
(b) The term "sales or use tax" means any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of Section 104 of this title are applicable.
(c) The term "income tax" means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts.
(d) The term "state" includes any territory or possession of the United States.
(e) The term "federal area" means any lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency of the United States; and any federal area, or any part thereof, which is located within the exterior boundaries of any state, shall be deemed to be a federal area located within such state.