CH. 33—FACILITIES AND SERVICES
5H
Subchapter E—Special Provisions Applicable to Services and Facilities Taxes Sec. Sec. Sec. Sec.
4291. 4292. 4293. 4294.
Cases where persons receiving payment must collect tax. State and local governmental exemption. Exemption for United States and possessions. Cross reference to general administrative provisions.
SEC. 4291. CASES WHERE PERSONS COLLECT TAX.
RECEIVING PAYMENT
MUST
Every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter, shall collect the amount of the tax from the person making such payment, except that if the payment specified in section 4261 is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order shall collect the amount of the tax. For the purpose of this section every club or organization having life members shall collect the tax imposed on life memberships by section 4241, SEC. 4292. STATE AND LOCAL GOVERNMENTAL EXEMPTION.
Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed under section 4251, 4261, or 4271 upon (1) any payment received for services or facilities furnished to or (2) amounts paid for the transportation of property to or from the Government of any State, Territory of the United States, or any political subdivision of the foregoing or the District of Columbia. SEC. 4293. EXEMPTION FOR UNITED STATES AND POSSESSIONS.
The Secretary may authorize exemption from the taxes imposed by chapters 31 and 32 and subchapters B and C of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States. SEC. 4294. CROSS REFERENCE TO GENERAL ADMINISTRATIVE PROVISIONS. See Subtitle F for administrative provisions of general application to the taxes imposed under this chapter.
§4294
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