26 U.S.C. § 4073
Exemptions
The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.
( Aug. 16, 1954, ch. 736 , 68A Stat. 482 ; June 29, 1956, ch. 462 , title II, § 204(c), 70 Stat. 389 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 ; Pub. L. 98–369, div. A, title VII, § 735(c)(4) , July 18, 1984 , 98 Stat. 982 ; Pub. L. 108–357, title VIII, § 869(c) , Oct. 22, 2004 , 118 Stat. 1623 .)