§ 105. State, and so forth, taxation affecting Federal areas; sales or use tax

480 words·~2 min read·/usc/title-4/section-105

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.

(July 30, 1947, ch. 389, 61 Stat. 644.)

Connections4 cite this · traces to 1

Cited by 4 sections

U.S. Code

statutes-at-large

Traces to 1 document

U.S. Code

State, and so forth, taxation affecting Federal areas; sales or use tax
§ 105

6 references not yet in our index

July 30, 1947, ch. 389
61 Stat. 644
Pub. L. 100–202, § 101(i) [title III, § 307]
101 Stat. 1329–290
Pub. L. 104–186, title II, § 214
110 Stat. 1745

Citation graph

cites case law

§ 105

State, and so forth, taxation affecting Federal areas; sales or use tax

Stat.×2

U.S.C.×2

U.S.C.§ 105

ActJuly 30, 1947, ch. 389

Stat.61 Stat. 644

Pub. L.Pub. L. 100–202, § 101(i) [title III, § 307]

Stat.101 Stat. 1329–290

Pub. L.Pub. L. 104–186, title II, § 214

Cites 7 · showing 6Cited by 4 across 2 sources