# 26 U.S.C. § 7510: Exemption from tax of domestic goods purchased for the United States

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7510>. Cite pinpoints as 26 U.S.C. § 7510(a)(1).

The privilege existing by provision of law on December 1, 1873, or thereafter of purchasing supplies of goods imported from foreign countries for the use of the United States, duty free, shall be extended, under such regulations as the Secretary may prescribe, to all articles of domestic production which are subject to tax by the provisions of this title.

## Regulations

- [Treas. Reg. § 301.7510-1](/26/reg/301.7510-1.md): Exemption from tax of domestic goods purchased for the United States. (interprets § 7510)

## Connections

Cites: none

Cited by: § 5001 Imposition, rate, and attachment of tax; § 5003 Cross references to exemptions, etc.; § 5004 Lien for tax; § 5005 Persons liable for tax; § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

Derived from: 1939 § 3331

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 900
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834