61 STAT.] 80TH CONG. , 1ST SESS.-CH. 389-JULY 30, 1947 of his residing within a Federal area or receiving income from trans- actions occurring or services performed in such area; and such State or taxing authority shall have full jurisdiction and power to levy and collect 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 income or receipts received after December 31, 1940. SAME; EXCEPTION OF UNITED STATES, ITS INSTRUMENTALITIES, AND AUTHORIZED PURCHASES THEREFROM § 107. (a) The provisions of sections 105 and 106 of this title shall not be deemed to authorize the levy or collection of any tax on or from the United States or any instrumentality thereof, or the levy or collection of any tax with respect to sale, purchase, storage, or use of tangible personal property sold by the United States or any instrumentality thereof to any authorized purchaser. (b) A person shall be deemed to be an authorized purchaser under this section only with respect to purchases which he is permitted to make from commissaries, ship's stores, or voluntary unincorporated organizations of Army or Navy personnel, under regulations pro- mulgated by the Secretary of War or the Secretary of the Navy. SAME; JURISDICTION OF UNITED STATES OVER FEDERAL AREAS UNAFFECTED § 108. The provisions of sections 105 to 110 of this title shall not for the purposes of any other provision of law be deemed to deprive the United States of exclusive jurisdiction over any Federal area over which it would otherwise have exclusive jurisdiction or to limit the jurisdiction of the United States over any Federal area. SAME; EXCEPTION OF INDIANS § 109. Nothing in sections 105 and 106 of this title shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed. SAMF; DEFINITIONS § 110. As used in sections 105-109 of this title- (a) The term "person" shall have the mleaning assigned to it in section 3797 of title 26. (b) The term "sales or use tax" means any tax levied on, with re- spect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of section 104 of this title are applicable. (c) The term "income tax" means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts. (d) The term "State" includes any Territory or possession of the United States. (e) The term "Federal area" means any lands or premises held or acquired by or for the use of the United States or any department. establishment, or agency of the United States; and any Federal area. or any part thereof, which is located within the exterior boundaries of any State, shall be deemed to be a Federal area located within such State. SEC. 2. The sections or parts thereof of the Statutes at Large or the B i Revised Statutes covering provisions codified in this Act are hereby
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