4 U.S.C. § 105 : US Code - Section 105: State, and so forth, taxation affecting Federal areas; sales or use tax

Search 4 U.S.C. § 105 : US Code - Section 105: State, and so forth, taxation affecting Federal areas; sales or use tax

(a) No person shall be relieved from liability for payment of,
collection of, or accounting for any sales or use tax levied by any
State, or by any duly constituted taxing authority therein, having
jurisdiction to levy such a tax, on the ground that the sale or
use, with respect to which such tax is levied, occurred in whole or
in part within a Federal area; and such State or taxing authority
shall have full jurisdiction and power to levy and collect any such
tax in any Federal area within such State to the same extent and
with the same effect as though such area was not a Federal area.
(b) The provisions of subsection (a) shall be applicable only
with respect to sales or purchases made, receipts from sales
received, or storage or use occurring, after December 31, 1940.