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B-187056 1 (1976-11-24)

handle is hein.gao/gaobaddzr0001 and id is 1 raw text is: THE CarvTROLLER SfNERAL DECISION . OF THE UNIT D STATEB - WASHINGTON, D.C. 20548 F! L E: DATE: NOV 2416 B-18705S MATTER OF: Clyde W. Myers - Relocation Expenses - Sales Tax on Mobile Home Purchase DIGEST: Civilian employee of Army Corps of Engineers in transfer of official duty station seeks reimbursement of $122 representing Alabama sales tax paid by him in purchase of mobile home at new duty station. Under Code of Alabama, title 51. section 786(3), sales tax paid by claimant on purchase of his mobile home is excise or sales tax on act of transferring title and rights of ownerrhip, not property tax upon mobile home, with ultimate bur- den cof tax passed on to consumer. Therefore, under paragraph 2-6.2d, Federal Travel Regulations, and 2 Joint Travel Regulations para. C8352d, reimbursement of tax paid may be authorized as transfer tax. This action is In response to a request by Mr. James K. Lynn, Disbursing Officer, Corps of Engineers, Pavannab District, Department of the Army. for our decision as to whether he has the authority to authorize reimbursement of the Alabama state sales tax paid by Mr. Clyde W. Myers, an eumployee of the agency, on the purchase of a mobile home in connection with his transfer of official duty station. The record discloses that by Travel Order No. 528, dated September 12, 1973, Mr. Myers wan transferred fron Texarkana, Texas, to West Point, Georgia. Incident to this transfer, Mr. Myers purchased a mobile home in Alabama In the vicinity of his new duty station and paid an additional num of $122 on such purchase representing the Alabama state sales tax. The sole question is whether Mr. Myers irs entitled to reirmbursernent of the sales tax which he paid. At the time of Mr. Myers' transfer, payment of travel and relocation expenses of civilian Government employees was governed by the Federal Travel Regulations (FPMIt 101-7) (May 1973), and volume 2 of the Joint Travel Regulations (JT). Paragraph 2-6. 2d of Federal Travel Regulations and paragraph C8352d of volume 2,

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