# 26 U.S.C. § 4293: Exemption for United States and possessions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4293>. Cite pinpoints as 26 U.S.C. § 4293(a)(1).

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.

## Connections

Cites: § 4041 Imposition of tax; § 4051 Imposition of tax on heavy trucks and trailers sold at retail

Cited by: § 4222 Registration

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 511
- 1970-05-21: [Pub. L. 91-258](/26/act/91-258.md), 84 Stat. 241
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1978-02-10: [Pub. L. 95-227](/26/act/95-227.md), 92 Stat. 12
- 1978-10-21: [Pub. L. 95-502](/26/act/95-502.md), 92 Stat. 1697
- 1978-11-09: [Pub. L. 95-618](/26/act/95-618.md), 92 Stat. 3184
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3711
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4053