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B-184818,B-184823 1 (1976-08-17)

handle is hein.gao/gaobaddht0001 and id is 1 raw text is: S - ~.THE COMPTROLLER GENERAL DCISID . OF THE UNITED STATES F WASHINGTON. D. C. 20548 - tITE *.4. FILE: B-184823 - B-184818 MATTER OF: DATE: August 17, 1976 q State sales taxes - gasoline purchases DIGEST: 1. Except for company owned stations, Government's liability for State taxes on gasoline is generally dependent upon whether incidence thereof, by State law, is on service station or on Government as pur- chaser of gasoline from service station. Although through use of its credit cards Government pays national oil companies for gasoline purchased from independent service stations, oil companies are not vendors but merely participants in credit arrangements. 2. Cal'ifornia service stations are charged with collecting State sales tax from consumers insofar as it can be done. Incidence of this tax is on the vendee (purchaser), Diamond National Corp. v. State Board of Equalization, 44 U.S.L.W. 3591 (U.S. April 20, 1976), and United States is constitutionally immune from payment thereof. To claim its constitutional immunity from California sales taxes on purchase of gasoline, Government must comply with reasonable State requirements. 3. Pennsylvania's fuel use tax is imposed on dealer-users of fuel; dealer-user is defined to include retailer who delivers fuel into fuel tanks of motor vehicles. Since incidence of tax is on vendor of the fuel, not the vendee, United States is not constitutionally immune from economic burden of this tax on gasoline sales from service stations. However, Pennsylvania statute exempts from payment of tax any fuel used by or sold and de- livered to the United States when such sales and deliveries are supported by documentary evidence satis- factory to State that vendee is the United States. PUBLISHED DECISION B5 Comp. Gen........

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