---
kind: "section"
citation: "26 U.S.C. § 7510"
title: "26"
title_heading: "Internal Revenue Code"
number: "7510"
heading: "Exemption from tax of domestic goods purchased for the United States"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7510"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 77 — Miscellaneous Provisions"
---

# §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](/usc/26/7701.md?p=a-5) countries for the use of the [United States](/usc/26/7701.md?p=a-9), duty free, shall be extended, under such regulations as the [Secretary](/usc/26/7701.md?p=a-11-B) may prescribe, to all articles of [domestic](/usc/26/7701.md?p=a-4) production which are subject to tax by the provisions of this title.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 900; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.