§104. Tax on motor fuel sold on military or other reservation 1 reports to State taxing authority — Inbound Citations
4 U.S.C. § 104
Cited by 1 provision in release 119-102.
Citations to 4 U.S.C. § 104 as a whole
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(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.