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B-231537 1 (1988-11-14)

handle is hein.gao/gaobadngu0001 and id is 1 raw text is: aThe Comptroller General of the United States Washington, D.C. 2058 Decision Barry L. Nadler - Real Estate Expenses - State Excise Tax Matter of: B-231537 File: Date: November 14, 1988 DIGEST A transferred employee constructed a residence at his new duty station and claims reimbursement for a state excise tax imposed on the sale of construction services. Under paragraph 2-6.2d of the Federal Travel Regulations, only those expenses resulting from construction which are comparable to expenses allowable in connection with the purchase of an existing residence may be reimbursed. Since the tax is not imposed on the purchase price of an existing residential property, it is unique to the construction process and may not be reimbursed. DECISION This decision is in response to a request from an Authorized Certifying Officer, Federal Communications Commission (FCC), concerning the entitlement of Mr. Barry L. Nadler to be reimbursed certain real estate expenses incident to a permanent change of station in November 1987. We hold that he may not be reimbursed for the following reasons. BACKGROUND Mr. Nadler, an employee of the FCC, was transferred from Fort Lauderdale to Vero Beach, Florida. Incident to that transfer, he purchased a lot in Vero Beach and had a residence constructed on it. Part of the construction expense included a Florida state sales tax of $1,910.99, for which he claimed reimbursement. The claim was disallowed by the agency. cy43&(,//3799

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