Pub. L. 109-364, div. A, tit. VI, subtit. E, sec. 661
TREATMENT OF PRICE SURCHARGES OF CERTAIN MERCHANDISE SOLD AT COMMISSARY STORES.
SEC. 661. TREATMENT OF PRICE SURCHARGES OF CERTAIN MERCHANDISE SOLD AT COMMISSARY STORES.(a) Merchandise Procured From Exchanges.—Subsection (c)(3) of section 2484 of title 10, United States Code, is amended—(1) by inserting “(A)” after “(3)”;(2) by striking “Subsections” and inserting “Except as provided in subparagraph (B), subsections”; and(3) by adding at the end the following new subparagraph:“(B) When a military exchange is the vendor of tobacco products or other merchandise authorized for sale in a commissary store under paragraph (1), any revenue above the cost of procuring the merchandise shall be allocated as if the revenue were a uniform sales price surcharge described in subsection (d).”.(b) Merchandise Treated as Noncommissary Store Inventory.—Subsection (g) of such section is amended—(1) by inserting “(1)” before “Notwithstanding”;(2) by striking “Subsections” and inserting “Except as provided in paragraph (2), subsections”; and(3) by adding at the end the following new paragraph:“(2) When tobacco products are authorized for sale in a commissary store as noncommissary store inventory, any revenue above the cost of procuring the tobacco products shall be allocated as if the revenue were a uniform sales price surcharge described in subsection (d).”.120 STAT. 2263