UNITED STATES CODE
TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4 - THE STATES

  Sec. 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.

  Sec. 106. Same; income tax

      (a) No person shall be relieved from liability for any 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
    transactions 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.
      (b) The provisions of subsection (a) shall be applicable only
    with respect to income or receipts received after December 31,
    1940.

  Sec. 107. Same; exception of United States, its instrumentalities,
      and authorized purchase[r]s 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.

  Sec. 108. Same; jurisdiction of United States over Federal areas
      unaffected

      The provisions of sections 105-110 of this title 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.

  Sec. 109. Same; exception of Indians

      Nothing in sections 105 and 106 of this title shall be deemed to
    authorize the levy or collection of any tax on or from any Indian
    not otherwise taxed.

  Sec. 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.

  Sec. 111. Same; taxation affecting Federal employees; income tax

      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.