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26 U.S.C. § 5000C — Imposition of tax on certain foreign procurement
Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of tax** There is hereby imposed on any foreign person that receives a specified Federal procurement payment a tax equal to 2 percent of the amount of such specified Federal procurement payment.
**(b) Specified Federal procurement payment** For purposes of this section, the term “specified Federal procurement payment” means any payment made pursuant to a contract with the Government of the United States for—
(1) the provision of goods, if such goods are manufactured or produced in any country which is not a party to an international procurement agreement with the United States, or
(2) the provision of services, if such services are provided in any country which is not a party to an international procurement agreement with the United States.
**(c) Foreign person** For purposes of this section, the term “foreign person” means any person other than a United States person.
**(d) Administrative provisions**
(1) **Withholding** — The amount deducted and withheld under chapter 3 shall be increased by the amount of tax imposed by this section on such payment.
(2) **Other administrative provisions** — For purposes of subtitle F, any tax imposed by this section shall be treated as a tax imposed by subtitle A.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5000c-imposition-of-tax-on-certain-foreign-procurement--a11f41cb60.md
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Source location: Title 26, Chapter 50, § 5000C; chapter-050-foreign-procurement.md
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**(a) Imposition of tax** There is hereby imposed on any foreign person that receives a specified Federal procurement payment a tax equal to 2 percent of the amount of such specified Federal procurement payment.
**(b) Specified Federal procurement payment** For purposes of this section, the term “specified Federal procurement payment” means any payment made pursuant to a contract with the Government of the United States for—
(1) the provision of goods, if such goods are manufactured or produced in any country which is not a party to an international procurement agreement with the United States, or
(2) the provision of services, if such services are provided in any country which is not a party to an international procurement agreement with the United States.
**(c) Foreign person** For purposes of this section, the term “foreign person” means any person other than a United States person.
**(d) Administrative provisions**
(1) **Withholding** — The amount deducted and withheld under chapter 3 shall be increased by the amount of tax imposed by this section on such payment.
(2) **Other administrative provisions** — For purposes of subtitle F, any tax imposed by this section shall be treated as a tax imposed by subtitle A.
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Federal law — U.S. Code and appendices · legal_authorities
In division B, the term “executive agency” means—
(1) an executive department specified in [section 101 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section101&num=0&edition=prelim);
(2) a military department specified in [section 102 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section102&num=0&edition=prelim);
(3) an independent establishment as defined in [section 104(1) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section104/1&num=0&edition=prelim); and
(4) a wholly owned Government corporation fully subject to chapter 91 of title 31.
Source: Supplied U.S. Code snapshot — release unconfirmed · 41 U.S.C. § 133
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Federal law — U.S. Code and appendices · legal_authorities
When used in this chapter—
**(a)** The term “Service” means the Public Health Service;
**(b)** The term “Surgeon General” means the Surgeon General of the Public Health Service;
**(c)** Unless the context otherwise requires, the term “Secretary” means the Secretary of Health and Human Services.
**(d)** The term “regulations”, except when otherwise specified, means rules and regulations made by the Surgeon General with the approval of the Secretary;
**(e)** The term “executive department” means any executive department, agency, or independent establishment of the United States or any corporation wholly owned by the United States;
**(f)** Except as provided in sections 246(g)(4)(B),11 See References in Text note below. 247c(c)(1),1 254d(h)(3),1 263c(5),1 264(d), 292a(9),1 300a(c), 300f(13), and 300n(1) 1 of this title, the term “State” includes, in addition to the several States, only the District of Columbia, Guam, the Commonwealth of Puerto Rico, the Northern Mariana Islands, the Virgin Islands, American Samoa, the Federated States of Micronesia, the Republic of the Marshall Islands, and the Republic of Palau.
**(g)** The term “possession” includes, among other possessions, Puerto Rico and the Virgin Islands;
**(h)** Repealed. Pub. L. 97–35, title IX, § 986(a), Aug. 13, 1981, 95 Stat. 603.
**(i)** The term “vessel” includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water, exclusive of aircraft and amphibious contrivances;
**(j)** The term “habit-forming narcotic drug” or “narcotic” means opium and coca leaves and the several alkaloids derived therefrom, the best known of these alkaloids being morphia, heroin, and codeine, obtained from opium, and cocaine derived from the coca
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 202
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Federal law — U.S. Code and appendices · legal_authorities
Page 3132
TITLE 26—INTERNAL REVENUE CODE
§ 5000C
signed to incorporate 1 or more ultraviolet
lamps and intended for the irradiation of an
individual by ultraviolet radiation, with wave-
lengths in air between 200 and 400 nanometers,
to induce skin tanning.
(2) Exclusion of phototherapy services
Such
term
does
not
include
any
phototherapy service performed by a licensed
medical professional.
(c) Payment of tax
(1) In general
The tax imposed by this section shall be paid
by the individual on whom the service is per-
formed.
(2) Collection
Every person receiving a payment for serv-
ices on which a tax is imposed under sub-
section (a) shall collect the amount of the tax
from the individual on whom the service is
performed and remit such tax quarterly to the
Secretary at such time and in such manner as
provided by the Secretary.
(3) Secondary liability
Where any tax imposed by subsection (a) is
not paid at the time payments for indoor tan-
ning services are made, then to the extent
that such tax is not collected, such tax shall
be paid by the person who performs the serv-
ice.
(Added Pub. L. 111–148, title X, § 10907(b), Mar. 23,
2010, 124 Stat. 1020.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5000B, added Pub. L. 111–148, title IX,
§ 9017(a), Mar. 23, 2010, 124 Stat. 872, which related to tax
on elective cosmetic medical procedures, and section
9017(c) of Pub. L. 111–148, which provided that the
amendments made by section 9017 of Pub. L. 111–148
were applicable to procedures performed on or after
Jan. 1, 2010, were not set out in the Code in view of Pub.
L. 111–148, title X, § 10907(a), Mar. 23, 2010, 124 Stat. 1020,
which provided that the provisions of, and amendments
made by, section 9017 of Pub. L. 111–148 were deemed
nu
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5000C
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