14 USC § 943 - Arms and ammunition; immunity from taxation

---
identifier: "/us/usc/t14/s943"
source: "usc"
legal_status: "official_legal_evidence"
title: "14 USC § 943 - Arms and ammunition; immunity from taxation"
title_number: 14
title_name: "COAST GUARD"
section_number: "943"
section_name: "Arms and ammunition; immunity from taxation"
chapter_number: 9
chapter_name: "ADMINISTRATION"
subchapter_number: "II"
subchapter_name: "MISCELLANEOUS"
positive_law: true
currency: "119-84"
last_updated: "2026-03-26"
format_version: "1.1.0"
generator: "[email protected]"
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.)"
---


# § 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.

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**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.)

## Editorial Notes

### Amendments

2018— renumbered  as this section.

1976— struck out “United States” before “Coast Guard”.