### Question
What is the definition of State or local government?


### Answer
The definition of **State or local government** is as follows in *26 U.S.C. § 4221*:

> any State, any political subdivision thereof, or the District of Columbia

#### Citation:
  - *26 U.S.C. § 4221*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter G-Exemptions, Registration, Etc.**

