dreamproit/uscode huggingface dataset:
4 U.S.C. § 104 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 104. Tax on motor fuel sold on military or other reservation 1 reports to State taxing authority
(a) All taxes levied by any State, Territory, or the District of Columbia upon, with respect to, or measured by, sales, purchases, storage, or use of gasoline or other motor vehicle fuels may be levied, in the same manner and to the same extent, with respect to such fuels when sold by or through post exchanges, ship stores, ship service stores, commissaries, filling stations, licensed traders, and other similar agencies, located on United States military or other reservations, when such fuels are not for the exclusive use of the United States. Such taxes, so levied, shall be paid to the proper taxing authorities of the State, Territory, or the District of Columbia, within whose borders the reservation affected may be located.
(b) The officer in charge of such reservation shall, on or before the fifteenth day of each month, submit a written statement to the proper taxing authorities of the State, Territory, or the District of Columbia within whose borders the reservation is located, showing the amount of such motor fuel with respect to which taxes are payable under subsection (a) for the preceding month.
(c) As used in this section, the term “Territory” shall include Guam.
(July 30, 1947, ch. 389, 61 Stat. 644; Aug. 1, 1956, ch. 827, 70 Stat. 799.)
heading: Editorial Notes
heading: Amendments
text: 1956—Subsec. (c) added by act Aug. 1, 1956.
heading: Statutory Notes and Related Subsidiaries
heading: Civil Airports Owned by United States Subject to Sections 104 to 110; Sales or Use Taxes: Fuels for Aircraft or Other Servicing of Aircraft; Landing or Taking Off Charges; Leases
text: Pub. L. 91–258, title II, § 210, May 21, 1970, 84 Stat. 253, provided that:
“(a) Nothing in this title or in any other law of the United States shall prevent the application of sections 104 through 110 of title 4 of the United States Code to civil airports owned by the United States.
“(b) Subsection (a) shall not apply to—
“(1) sales or use taxes in respect of fuels for aircraft or in respect of other servicing of aircraft, or
“(2) taxes, fees, head charges, or other charges in respect of the landing or taking off of aircraft or aircraft passengers or freight.
“(c) In the case of any lease in effect on September 28, 1969, subsection (a) shall not authorize the levy or collection of any tax in respect of any transaction occurring, or any service performed, pursuant to such lease before the expiration of such lease (determined without regard to any renewal or extension of such lease made after September 28, 1969). For purposes of the preceding sentence, the term ‘lease’ includes a contract.”
4 U.S.C. § 105 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 105. State, and so forth, 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.
(July 30, 1947, ch. 389, 61 Stat. 644.)
heading: Statutory Notes and Related Subsidiaries
heading: Taxation With Respect to Essential Support Activities or Functions of Non-Governmental Persons in Congressionally-Controlled Locations in District of Columbia
text: Pub. L. 100–202, § 101(i) [title III, § 307], Dec. 22, 1987, 101 Stat. 1329–290, 1329–309, as amended by Pub. L. 104–186, title II, § 214, Aug. 20, 1996, 110 Stat. 1745, provided that:
“(a) Notwithstanding section 105 of title 4, United States Code, or any other provision of law, no person shall be required to pay, collect, or account for any sales, use, or similar excise tax, or any personal property tax, with respect to an essential support activity or function conducted by a nongovernmental person in the Capitol, the House Office Buildings, the Senate Office Buildings, the Capitol Grounds, or any other location under the control of the Congress in the District of Columbia.
“(b) As used in this section—
“(1) the term ‘essential support activity or function’ means a support activity or function so designated by the Committee on House Oversight [now Committee on House Administration] of the House of Representatives or the Committee on Rules and Administration of the Senate, acting jointly or separately, as appropriate;
“(2) the term ‘personal property tax’ means a tax of a State, a subdivision of a State, or any other authority of a State, that is levied on, levied with respect to, or measured by, the value of personal property;
“(3) the term ‘sales, use, or similar excise tax’ means a tax of a State, a subdivision of a State, or any other authority of a State, that is levied on, levied with respect to, or measured by, sales, receipts from sales, or purchases, or by storage, possession, or use of personal property; and
“(4) the term ‘State’ means a State of the United States, the District of Columbia, or a territory or possession of the United States.
“(c) This section shall apply to any sale, receipt, purchase, storage, possession, use, or valuation taking place after December 31, 1986.”
4 U.S.C. § 107 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 107. Same; exception of United States, its instrumentalities, and authorized purchases 1 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.
(July 30, 1947, ch. 389, 61 Stat. 645; Sept. 3, 1954, ch. 1263, § 4, 68 Stat. 1227.)
heading: Editorial Notes
heading: Amendments
text: 1954—Subsec. (b). Act Sept. 3, 1954, substituted “personnel of any branch of the Armed Forces of the United States” for “Army or Navy personnel”.
4 U.S.C. § 110 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 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.
(July 30, 1947, ch. 389, 61 Stat. 645.)
heading: Editorial Notes
heading: References in Text
text: Section 3797 of title 26, referred to in subsec. (a), is a reference to section 3797 of the Internal Revenue Code of 1939, which was repealed by section 7851 of the Internal Revenue Code of 1954, Title 26, and is covered by section 7701(a)(1) of Title 26. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also section 7852(b) of Title 26, Internal Revenue Code, for provision that references in any other law to a provision of the 1939 Code, unless expressly incompatible with the intent thereof, shall be deemed a reference to the corresponding provision of the 1986 Code.
4 U.S.C. § 111 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 111. Same; taxation affecting Federal employees; income tax
(a) General Rule.—
The United States consents to the taxation of pay or compensation for personal service as an officer or employee of the United States, a territory or possession or political subdivision thereof, the government of the District of Columbia, or an agency or instrumentality of one or more of the foregoing, by a duly constituted taxing authority having jurisdiction, if the taxation does not discriminate against the officer or employee because of the source of the pay or compensation.
(b) Treatment of Certain Federal Employees Employed at Federal Hydroelectric Facilities Located on the Columbia River.—
Pay or compensation paid by the United States for personal services as an employee of the United States at a hydroelectric facility—
(1) which is owned by the United States;
(2) which is located on the Columbia River; and
(3) portions of which are within the States of Oregon and Washington,
shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.
(c) Treatment of Certain Federal Employees Employed at Federal Hydroelectric Facilities Located on the Missouri River.—
Pay or compensation paid by the United States for personal services as an employee of the United States at a hydroelectric facility—
(1) which is owned by the United States;
(2) which is located on the Missouri River; and
(3) portions of which are within the States of South Dakota and Nebraska,
shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.
(Added Pub. L. 89–554, § 2(c), Sept. 6, 1966, 80 Stat. 608; amended Pub. L. 105–261, div. A, title X, § 1075(b)(1), Oct. 17, 1998, 112 Stat. 2138.)
text: Historical and Revision Notes
Derivation
U.S. Code
Revised Statutes and
Statutes at Large
5 U.S.C. 84a
Apr. 12, 1939, ch. 59, § 4, 53 Stat. 575.
The words “received after December 31, 1938,” are omitted as obsolete. The words “pay or” are added before “compensation” for clarity as the word “pay” is used throughout title 5, United States Code, to refer to the remuneration, salary, wages, or compensation for the personal services of a Federal employee. The word “territory” is not capitalized as there are no longer any “Territories.” The words “to tax such compensation” are omitted as unnecessary.
heading: Editorial Notes
heading: Amendments
text: 1998—Pub. L. 105–261 designated existing provisions as subsec. (a), inserted heading, and added subsecs. (b) and (c).
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1998 Amendment
text: Pub. L. 105–261, div. A, title X, § 1075(b)(2), Oct. 17, 1998, 112 Stat. 2139, provided that: “The amendment made by this subsection [amending this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998].”
4 U.S.C. § 112 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 112. Compacts between States for cooperation in prevention of crime; consent of Congress
(a) The consent of Congress is hereby given to any two or more States to enter into agreements or compacts for cooperative effort and mutual assistance in the prevention of crime and in the enforcement of their respective criminal laws and policies, and to establish such agencies, joint or otherwise, as they may deem desirable for making effective such agreements and compacts.
(b) For the purpose of this section, the term “States” means the several States and Alaska, Hawaii, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and the District of Columbia.
(Added May 24, 1949, ch. 139, § 129(b), 63 Stat. 107, § 112, formerly § 111; amended Aug. 3, 1956, ch. 941, 70 Stat. 1020; Pub. L. 87–406, Feb. 16, 1962, 76 Stat. 9; renumbered § 112, Pub. L. 89–554, § 2(c), Sept. 6, 1966, 80 Stat. 608.)
heading: Historical and Revision Notes
text: This section [section 129(b) of Act May 24, 1949] incorporates in title 4, U.S.C. (enacted into positive law by act of July 30, 1947 (ch. 389, § 1, 61 Stat. 641), the provisions of former section 420 of title 18, U.S.C. (act of June 6, 1934, ch. 406, 48 Stat. 909), which, in the course of the revision of such title 18, was omitted therefrom and recommended for transfer to such title 4. (See table 7—Transferred sections, p. A219, H. Rept. No. 304, April 24, 1947, to accompany H.R. 3190, 80th Cong.).
heading: Editorial Notes
heading: Amendments
text: 1962—Subsec. (b). Pub. L. 87–406 inserted “Guam” after “the Virgin Islands,”.
1956—Act Aug. 3, 1956, designated existing provisions as subsec. (a) and added subsec. (b).
heading: Executive Documents
heading: Admission of Alaska and Hawaii to Statehood
text: Alaska was admitted into the Union on Jan. 3, 1959, on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, and Hawaii was admitted into the Union on Aug. 21, 1959, on issuance of Proc. No. 3309, Aug. 21, 1959, 24 F.R. 6868, 73 Stat. c74. For Alaska Statehood Law, see Pub. L. 85–508, July 7, 1958, 72 Stat. 339, set out as a note preceding former section 21 of Title 48, Territories and Insular Possessions. For Hawaii Statehood Law, see Pub. L. 86–3, Mar. 18, 1959, 73 Stat. 4, set out as a note preceding former section 491 of Title 48.
4 U.S.C. § 113 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 113. Residence of Members of Congress for State income tax laws
(a) No State, or political subdivision thereof, in which a Member of Congress maintains a place of abode for purposes of attending sessions of Congress may, for purposes of any income tax (as defined in section 110(c) of this title) levied by such State or political subdivision thereof—
(1) treat such Member as a resident or domiciliary of such State or political subdivision thereof; or
(2) treat any compensation paid by the United States to such Member as income for services performed within, or from sources within, such State or political subdivision thereof,
unless such Member represents such State or a district in such State.
(b) For purposes of subsection (a)—
(1) the term “Member of Congress” includes the delegates from the District of Columbia, Guam, and the Virgin Islands, and the Resident Commissioner from Puerto Rico; and
(2) the term “State” includes the District of Columbia.
(Added Pub. L. 95–67, § 1(a), July 19, 1977, 91 Stat. 271.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Pub. L. 95–67, § 1(c), July 19, 1977, 91 Stat. 271, provided that: “The amendments made by subsections (a) and (b) [enacting this section and amending analysis preceding section 101 of this title] shall be effective with respect to all taxable years, whether beginning before, on, or after the date of the enactment of this Act [July 19, 1977].”
heading: Residence of Members of Congress for State Personal Property Tax on Motor Vehicles
text: Pub. L. 99–190, § 101(c) [H.R. 3067, § 131], Dec. 19, 1985, 99 Stat. 1224; Pub. L. 100–202, § 106, Dec. 22, 1987, 101 Stat. 1329–433, provided that:
“(a) No State, or political subdivision thereof, in which a Member of Congress maintains a place of abode for purposes of attending sessions of Congress may impose a personal property tax with respect to any motor vehicle owned by such Member (or by the spouse of such Member) unless such Member represents such State or a district in such State.
“(b) For purposes of this section—
“(1) the term ‘Member of Congress’ includes the delegates from the District of Columbia, Guam, and the Virgin Islands, and the Resident Commissioner from Puerto Rico;
“(2) the term ‘State’ includes the District of Columbia; and
“(3) the term ‘personal property tax’ means any tax imposed on an annual basis and levied on, with respect to, or measured by, the market value or assessed value of an item of personal property.
“(c) This section shall apply to all taxable periods beginning on or after January 1, 1985.”
4 U.S.C. § 115 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
Pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.
(Added Pub. L. 105–261, div. A, title X, § 1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Pub. L. 105–261, div. A, title X, § 1075(a)(3), Oct. 17, 1998, 112 Stat. 2138, provided that: “The amendments made by this subsection [enacting this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998].”
4 U.S.C. § 117 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 117. Sourcing rules
(a) Treatment of Charges for Mobile Telecommunications Services.—
Notwithstanding the law of any State or political subdivision of any State, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer’s home service provider, shall be deemed to be provided by the customer’s home service provider.
(b) Jurisdiction.—
All charges for mobile telecommunications services that are deemed to be provided by the customer’s home service provider under sections 116 through 126 of this title are authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits encompass the customer’s place of primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through, and no other taxing jurisdiction may impose taxes, charges, or fees on charges for such mobile telecommunications services.
(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date; Application of Amendment
text: Section effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106–252, set out as a note under section 116 of this title.
4 U.S.C. § 118 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 118. Limitations
Sections 116 through 126 of this title do not—
(1) provide authority to a taxing jurisdiction to impose a tax, charge, or fee that the laws of such jurisdiction do not authorize such jurisdiction to impose; or
(2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in sections 116 through 126 of this title.
(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date; Application of Amendment
text: Section effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106–252, set out as a note under section 116 of this title.
4 U.S.C. § 119 (FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES)
§ 119. Electronic databases for nationwide standard numeric jurisdictional codes
(a) Electronic Database.—
(1) Provision of database.—
A State may provide an electronic database to a home service provider or, if a State does not provide such an electronic database to home service providers, then the designated database provider may provide an electronic database to a home service provider.
(2) Format.—
(A) Such electronic database, whether provided by the State or the designated database provider, shall be provided in a format approved by the American National Standards Institute’s Accredited Standards Committee X12, that, allowing for de minimis deviations, designates for each street address in the State, including to the extent practicable, any multiple postal street addresses applicable to one street location, the appropriate taxing jurisdictions, and the appropriate code for each taxing jurisdiction, for each level of taxing jurisdiction, identified by one nationwide standard numeric code.
(B) Such electronic database shall also provide the appropriate code for each street address with respect to political subdivisions which are not taxing jurisdictions when reasonably needed to determine the proper taxing jurisdiction.
(C) The nationwide standard numeric codes shall contain the same number of numeric digits with each digit or combination of digits referring to the same level of taxing jurisdiction throughout the United States using a format similar to FIPS 55–3 or other appropriate standard approved by the Federation of Tax Administrators and the Multistate Tax Commission, or their successors. Each address shall be provided in standard postal format.
(b) Notice; Updates.—
A State or designated database provider that provides or maintains an electronic database described in subsection (a) shall provide notice of the availability of the then current electronic database, and any subsequent revisions thereof, by publication in the manner normally employed for the publication of informational tax, charge, or fee notices to taxpayers in such State.
(c) User Held Harmless.—
A home service provider using the data contained in an electronic database described in subsection (a) shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any error or omission in such database provided by a State or designated database provider. The home service provider shall reflect changes made to such database during a calendar quarter not later than 30 days after the end of such calendar quarter for each State that issues notice of the availability of an electronic database reflecting such changes under subsection (b).
(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date; Application of Amendment
text: Section effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106–252, set out as a note under section 116 of this title.