10 USC § 2385 - Arms and ammunition: immunity from taxation

---
identifier: "/us/usc/t10/s2385"
source: "usc"
legal_status: "official_legal_evidence"
title: "10 USC § 2385 - Arms and ammunition: immunity from taxation"
title_number: 10
title_name: "ARMED FORCES"
section_number: "2385"
section_name: "Arms and ammunition: immunity from taxation"
chapter_number: 141
chapter_name: "MISCELLANEOUS PROVISIONS RELATING TO PROPERTY"
part_number: "IV"
part_name: "SERVICE, SUPPLY, AND PROPERTY"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 10, 1956, ch. 1041, 70A Stat. 137.)"
---


# § 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 department.

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**Source Credit**: (Aug. 10, 1956, ch. 1041, 70A Stat. 137.)

| 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.