Current through Pub. L. 119-100Open in workspace

§ 4073 Exemptions

The tax imposed by section shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.

(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(c), 70 Stat. 389; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title VII, § 735(c)(4), July 18, 1984, 98 Stat. 982; Pub. L. 108–357, title VIII, § 869(c), Oct. 22, 2004, 118 Stat. 1623.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4073

Source: decipher.legal/usc/26/4073 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)