---
kind: "section"
citation: "10 U.S.C. § 2385"
title: "10"
title_heading: "Armed Forces"
number: "2385"
heading: "Arms and ammunition: immunity from taxation"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/10/2385"
units:
  - "Subtitle A — General Military Law"
  - "Part IV — Service, Supply, and Property"
  - "Chapter 141 — Miscellaneous Provisions Relating to Property"
---

# §2385. Arms and ammunition: immunity from taxation


No tax on the sale or transfer of firearms, pistols, revolvers, shells, or cartridges may be imposed on such articles when bought with funds appropriated for a [military](/usc/10/801.md?p=8) [department](/usc/10/101.md?p=a-6).


## Source credit

(Aug. 10, 1956, ch. 1041, 70A Stat. 137.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised section | Source (U.S. Code) | Source (Statutes at Large) |
| 2385 | 5:171w. | Jan. 6, 1951, ch. 1213, subch. VII, § 706, 64 Stat. 1236. |

The words “No * * * may be” are substituted for the words “None * * * shall be subject to any”. The words “by any Act” are omitted as surplusage.