---
kind: "section"
citation: "14 U.S.C. § 943"
title: "14"
title_heading: "Coast Guard"
number: "943"
heading: "Arms and ammunition; immunity from taxation"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/14/943"
units:
  - "Subtitle I — Establishment, Powers, Duties, and Administration"
  - "Chapter 9 — Administration"
  - "Subchapter II — Miscellaneous"
---

# §943. 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 the Coast Guard.


## Source credit

(Added Pub. L. 87–526, § 1(6), July 10, 1962, 76 Stat. 142, § 655; amended Pub. L. 94–546, § 1(37), Oct. 18, 1976, 90 Stat. 2522; renumbered § 943, Pub. L. 115–282, title I, § 107(b), Dec. 4, 2018, 132 Stat. 4205.)

## Notes

### Editorial Notes

### Amendments

2018—Pub. L. 115–282 renumbered section 655 of this title as this section.

1976—Pub. L. 94–546 struck out “United States” before “Coast Guard”.