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B-190484 1 (1978-02-14)

handle is hein.gao/gaobadfrs0001 and id is 1 raw text is: THE COMOTROLLER GENERAL DECISION . 0F THE uIIED STATES wAASHINQTLN, C.C. ao 0 e I I DArE:February 14, 1978 MATTER DIGES': OF: Howard B.G. Kittredae - Sales Tax on Purchase of Mobile Home Employee was transferred from Massachusetts to Colorado. He seeks reimbursement of sales taxes paid on purchase of mobile home et new duty station. The Colorado sales tax, ds construed by Colorado courts, is an excise or sales tax on the transaction and not a tax on the property, and the burden of payment is on the consumer. Under Colorado law it appears city and transportation district taxes are treated the same as the state nales tax. Therefore, scch taxes are transfer taxes which are reimbursable under the Federal Travel Regulations, para. 2-6.2d. This action is in response to the request of Benton E. Phelps, Jr., an aLthorized certifying officer of the National Aeronautics and Space Administration (NASA), for an advance decision concerning the claim of Howard B.G. Kittredge, a NASA employee, for reimbursement of a sales tax paid on the purchase of a mobile home pursuant to a change of official duty station. hr. rittredqe was transferred from Cambridge, Massachusetts, to Boulder, Colorado, effective March 7, 1977. Incident to this transfer he purchased a mobile home in Colorado for use as his residence. The certify- ing officer questions whether Mr. Kittredge way be reim- bursed for Colorado State and local sales taxes in the amount of $874.50 paid in connection iith the purchase of the mobile home. rhe taxes paid consist of $477, state sales tax, $3K8 city sales tax, and $79.50 sales tax levied in cities/towns serviced by RTD (Rural Transportation Department) Bus Service. The state tax receipt indicates the latter charge. Under the applicable regulatiuns governing travel and relocation exoenses, the Federal Travel Regulations (FT) (PPMR 101-7) (May 1973), mortaage and transfer taxes incurred in the sale or purchase of aj residence, includinq a mobile home, may be reimbursed. FT-, para. 2-6.2d. The question presented is whether the sales tax paid by Mr. Kittredge is a transfer tax as contemplated under the regulations. Y I I I ')2 3-120454 FILE: P I I.. I I

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