Sale of Alcoholic Beverages to Instrumentalities of Armed Forces: Credit for Excise Tax

Paid. No tax is imposed upon the sale of alcoholic beverages to the following listed instrumentalities of the Armed Forces of the United States organized under Army, Air Force or Navy regulations:

(a)Army, Air Force, Coast Guard and Navy exchanges; and

(b)Officers, “non-commissioned officers” and enlisted men’s club or messes. If any person has paid the tax on alcoholic beverages thereafter delivered to or used by an instrumentality of the Armed Forces so located, the taxpayer may claim and shall be allowed credit with respect to the tax so paid in any return filed or assessment paid under this Subchapter.