§ 110 — Same; Definitions

As used in sections 105–109 of this title— (a) The term “person” shall have the meaning assigned to it in section 3797 of title 26. (b) The term “sales or use tax” means any tax levied on, with respect 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.