Loopholes > Federal > Tax Exemption for Domestic Goods Purchased by U.S.
OTHER NICHE SAVINGS BUSINESS

Tax Exemption for Domestic Goods Purchased by U.S.

IRC §7510

Exempts domestic articles from internal revenue taxes when purchased as supplies for the use of the United States, similar to the duty-free privilege for imported goods.

Eligibility

Manufacturers or sellers of domestic goods subject to excise or other taxes when selling those goods directly to the United States government.

Frequently Asked Questions

Who is eligible for the Tax Exemption for Domestic Goods Purchased by U.S.?

Manufacturers or sellers of domestic goods subject to excise or other taxes when selling those goods directly to the United States government.

How does the Tax Exemption for Domestic Goods Purchased by U.S. work?

Exempts domestic articles from internal revenue taxes when purchased as supplies for the use of the United States, similar to the duty-free privilege for imported goods.

What law authorizes the Tax Exemption for Domestic Goods Purchased by U.S.?

The Tax Exemption for Domestic Goods Purchased by U.S. is authorized under IRC §7510 of the Internal Revenue Code (Title 26, United States Code).

Statutory Text — IRC §7510

Source: Internal Revenue Code, Title 26, United States Code

§ 7510. Exemption from tax of domestic goods purchased for the United States 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. (Aug. 16, 1954, ch. 736, 68A Stat. 900; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.