Amended 1970, 1976, 1978, 1988, 1990, 2014
- 2014 Pub. L. 113-295 Pub. L. 113–295 struck out “subchapter A of chapter 31,” after “imposed by”.
- 1990 Pub. L. 101-508 Pub. L. 101–508 inserted “subchapter A of chapter 31,” before “section 4041”.
- 1988 Pub. L. 100-647 Pub. L. 100–647 inserted reference to section 4051 of this title.
- 1978 Pub. L. 95-618 Pub. L. 95–618 substituted “taxes imposed by sections 4064 and 4121” for “tax imposed by section 4121”.
- 1978 Pub. L. 95-502 Pub. L. 95–502 substituted “section 4041, chapter 32” for “chapters 31 and 32”.
- 1978 Pub. L. 95-227 Pub. L. 95–227 inserted “(other than the tax imposed by section 4121)” after “chapters 31 and 32”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary” after “The”.
- 1970 Pub. L. 91-258 Pub. L. 91–258 substituted “subchapter B” for “subchapters B and C”.
The Secretary of the Treasury may authorize exemption from the taxes imposed by 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.