26 USC § 7510 - Exemption from tax of domestic goods purchased for the United States

---
identifier: "/us/usc/t26/s7510"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7510 - Exemption from tax of domestic goods purchased for the United States"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7510"
section_name: "Exemption from tax of domestic goods purchased for the United States"
chapter_number: 77
chapter_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 900; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 7510. Exemption from tax of domestic goods purchased for the United States

December 1, 1873

The privilege existing by provision of law on , or thereafter of purchasing supplies of goods imported from foreign countries for the use of the United States, duty free, shall be extended, under such regulations as the Secretary may prescribe, to all articles of domestic production which are subject to tax by the provisions of this title.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 900; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary” wherever appearing.