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B-130520 1 (1970-11-30)

handle is hein.gao/gaobaacsv0001 and id is 1 raw text is: Vr Lr~w 1034 'kv COM~ROLLER ENERAL OF T HE UNITED STATES I WAsmipNG-oN. aoc. 2oa B-13052D NOV 3 0 1970 Porther refferene Is sade to your letter of Saptember It 1970, r*- prdbag the claim of Mr. frecy L. ftlish t relaburaet wader the Civilian Reath ant Modica Prom of the Unitao~d Srvies (awipUS) ot emowats paid by his to a doctor for wia veu'icts rendered bis uam Which represent %axes (eWv Nexioo Gmos Reeetpt Tax). Pqmaot of the iwnts so billed was denied iW &rgc1. Servossh I=c.* the New Nelte* fiscal admlistrator for the CUMi proema. Owr Office hald in 11-167150, Nover 39 109a that Siam the leg9al Ifeidence of the V Meieo Orass. Receipts Tax 04eV Mexico statutesor -1.953o Mn~ttet vecties. 72-26A-2 to 72-16A-19) Is M1.icitly Saposd qm the vendr w peraf supplyixg-tbe my aies, the fthited States to 00t taate hfro 41h tax# Unless specifically empted by tate law or regulation. MAUe Now Neaio, law exeWpts sales of tangble personal property to the Ihited tates from sueb tax, the erM pion ftes nt apply to Sermices fihaiae the United! taten. Thus, even if the sorvices Involved here be emee as furnished to the United tates, such services vou)A nt be nwt fron the low IlXwee aross Reeeipts Tax. the underlyimg eautraot betveen 8 vical Services Ihe., sad Oi~wjs Providea for reisburafeuiut of reasonable aharges for authiorized services. Ira if the tax In qiution is separtely stated on the doctor 's bill, it SMi, Ini wU' 11s P rely be i*evd as a portion of the fee cbarged by the doctor. AeowdlA3Y, we v=14l bave no obJection to Mr. Mmilith's clam beib* paid by CUMFu. We are torvarding a COWr of Mr. btl~ft's letter ad snalosme along with a copy of thisa letter to the Asaistat Secretary of Defense (1ealth and ~a ommt). We bar. bean lmaray tiged by a mater of the Assistant Secretarys staff that UpM receipt theref, instructions wil be Issued by fte Nepartment of Detente to the *ppropriate AzW install&- tion to reiabvse Mr. 204ish the part.ion of his vedical bill repregentift the New Mexico Gruss Receipts taxt it otherwise Proper.

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