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B-177215 1 (1972-11-30)

handle is hein.gao/gaobaactw0001 and id is 1 raw text is: COMPTROLLER GENERAL OF TH UNITED $TATin WASH-INGTON. D.C. 2054 B-177215 ,)V 3 0 197. ley 3 0 Dear Senator hpxe:feo Ret erenee is made to your letter d4*td Octtbe 3, 1972, reqwetIg out eomaut an a letter received by you from Mr. John B. Kmebsie eon-- earning the levy of State &al tax an materials med In construction of .todeoally funde ta stspt tnstitutional, bulAigs. Concerning the payment of State Sabo tue generally by the United Stae., mr Offie ha. held that the tuestion of whether the United States I required to pay fer an Item prored -$A a State at a price Lnclusive of the sales tax bposed ty that State rests upon a deris iaetion of vhether the Imidence of the tax ts on the vendor or en the vendee. Where the facidence of the tm Is ou the vWre, the VUnted States has o rtight--apart from State law or State statutory regaUltfons promulgated thereunder by State autborite--to parches (or liese) Items wItha ithe, trrzitral jurisdiction of the State oan a tz free :. See A /&. Kissi osr 314 YU.StA (2941); 14 Camp. Con. :9Vl94); 32 Comp. Con. 341953)s ;,d. 577 L 513); 33 Comp. Son. 453(1954); end 41 CAmp. CGe. 719(12). On the ether hand where the Incidenee of the tax Is on the veadee, the United States In purchasing or isuLng Items for official use Is entitled under Its coutIattional proaWdve to sake purchases or to 1ee free ftra Stats taxes and to eeue any aount of such taxes whicb say have ban paid by It. Yurthr It has been held that a State sales tax, the leal incdence wlh falls on the vendee (buyer), does not Infringe the co=tItutional Imuity of tbe oynmment bwe It Is deteraxed that the Covermeat Is not in fact the pwarase vithis the seasing of the tox statute. So M8s v. Kin So oEK , S ; and MAN SrJ A v. B 378 U.S. 39 (I6). Cf. ern-Lmerick., I. v. Beurock. 347 U.S. 110 (1954). Under Wibcoun law (section 77.34(9ma) Visdansi Statute, 1969). &ales to entitie organied and operated exclusively for relgtus, cbaritable, seiot*.fie or ed tio purposes ld apparently be exempt tram the Sta saleM tex. Also, und the su law (sectica 77.55) sales to the United States or any of its seaies or Inatrumtal~tIe vuld be MeeMpt -ram the State slS tax. Rovever, the am M tiou Vld net apply to ales *ade to GoVermemt eontractorS or apparently to sales made to ammtamtrs pertowlag work L wicenasn for tax-mompt intitations, bemuse neither the Governmet nor the te-cmpt Institution would be the purchassr In mah clrostazces es the contractor Involved was --th /: ; - . :'';-: i: - : ;;: ., : . .; .-.- ,: :,:. ,.

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