Page:United States Statutes at Large Volume 54 Part 1.djvu/1094

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PUBLIC LAWS-CH. 787-OCT. 9 , 1940 Applicability. (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. iome tax tooes SEC. 2 . (a) No person shall be relieved from liability for any ar.eas income tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, by reason of his residing within a Federal area or receiving income from trans- actions occurring or services performed in such area; and such State or taxing authority shall have full jurisdiction and power to levy and collect 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. Applicability. (b) The provisions of subsection (a) shall be applicable only with respect to income or receipts received after December 31, 1940. Tangible personl SEC. 3. (a) The provisions of sections 1 and 2 of this Act 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. Authorized pur- (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 Army or Navy personnel, under regulations pro- mulgated by the Secretary of War or the Secretary of the Navy. ridiction ofU. S. SEC. 4. The provisions of this Act shall not for the purposes of any other provision of law be deemed to deprive the United States of exclusive jurisdiction over any Federal area over which it would otherwise have exclusive jurisdiction or to limit the jurisdiction of the United States over any Federal area. TaxationofIndians. SEC. 5. Nothing in sections 1 and 2 of this Act shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed. Definitions. SEC. 6 . As used in this Act- "Peron" su. (a) The term "person" shall have the meaning assigned to it in v, i 3797. section 3797 of the Internal Revenue Code. "Salesoruse tax." (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 49 stt. v521. respect to which the provisions of section 10 of the Federal Highway 112. Act, approved June 16, 1936, are applicable. "Income tax." (c) The term "income tax" means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts. "ate." (d) The term "State" includes any Territory or possession of the United States. "Federal area." (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. Federal Highway SEC. 7. (a) Subsection (a) of section 10 of the Federal Highway Act, amendment. 40 stat. 1521 . Act, approved June 16, 1936, is amended- v4U. S. . S (upp (1) By striking out the words "upon sales of gasoline and other motor vehicle fuels" and inserting in lieu thereof the words "upon, with respect to, or measured by, sales, purchases, storage, or use of gasoline or other motor vehicle fuels"; and (2) By striking out the words "upon such fuels" and inserting in lieu thereof the words "with respect to such fuels". 1060 [54 STAT.