Guam: 11 GCA §§ 28106, 30106


Guam
11 GCA § 28106. Exemptions.

The tax imposed by this Chapter [Use Tax] shall not apply to:

(a) Any property, or to any use or consumption of such property, which cannot be legally so taxed under the Constitution or laws of the United States, but only so long as, and only to the extent to which, the government of Guam, is without power to impose such tax.
 

11 GCA § 30106. Exclusions and Exemptions.

(b) The tax imposed by this Chapter [Monthly Excise Tax on Occupancy of Hotel and Similar Lodging House Facilities] shall not apply to any property, or consumption of such property, which cannot be legally so taxed under the constitution or laws of the United States, but only so long as, and only to the extent to which, the government of Guam is without power to impose such tax.