# § 4293. Exemption for United States and possessions
The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B 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.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 511; Pub. L. 91–258, title II, § 205(a)(3), May 21, 1970, 84 Stat. 241; Pub. L. 94–455, title XIX, § 1906(b)(13)(B), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–227, § 2(b)(3), Feb. 10, 1978, 92 Stat. 12; Pub. L. 95–502, title II, § 202(b), Oct. 21, 1978, 92 Stat. 1697; Pub. L. 95–618, title II, § 201(c)(2), Nov. 9, 1978, 92 Stat. 3184; Pub. L. 100–647, title VI, § 6103(a), Nov. 10, 1988, 102 Stat. 3711; Pub. L. 101–508, title XI, § 11221(c), Nov. 5, 1990, 104 Stat. 1388–444; Pub. L. 113–295, div. A, title II, § 221(a)(103)(B)(iii), Dec. 19, 2014, 128 Stat. 4053.)
## Editorial Notes
### Amendments
2014— struck out “subchapter A of chapter 31,” after “imposed by”.
1990— inserted “subchapter A of chapter 31,” before “section 4041”.
1988— inserted reference to .
1978— substituted “taxes imposed by sections 4064 and 4121” for “tax imposed by section 4121”.
substituted “section 4041, chapter 32” for “chapters 31 and 32”.
inserted “(other than the tax imposed by section 4121)” after “chapters 31 and 32”.
1976— substituted “Secretary of the Treasury” for “Secretary” after “The”.
1970— substituted “subchapter B” for “subchapters B and C”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2014 Amendment
Amendment by effective , subject to a savings provision, see , set out as a note under .
### Effective Date of 1990 Amendment
Amendment by effective , with exception for contracts binding on , and at all times thereafter, see , set out as a note under .
### Effective Date of 1988 Amendment
> “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [
>
> ].”
, , , provided that:
### Effective Date of 1978 Amendments
Amendment by applicable with respect to 1980 and later model year automobiles, see , set out as an Effective Date note under .
Amendment by effective , see , set out as an Effective Date note under .
Amendment by applicable with respect to sales after , see , set out as an Effective Date note under .
### Effective Date of 1976 Amendment
Amendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
### Effective Date of 1970 Amendment
Amendment by effective , see , set out as a note under .