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B-238410 1 (1990-09-07)

handle is hein.gao/gaobadnuh0001 and id is 1 raw text is: Comptroller General of the United States. Wauhlngon, D.C. 20548 Decision Matter of: 9-1-1 Tax, State of Arizona File: B-238410 Date: September 7, 1990 DIGEST The telephone companies pass the burden of the 9-1-1 emergency service tax imposed by the State of Arizona on to their customers as a cost of providing telephone service. The 9-1-1 tax is a vendor tax, the legal incidence of which falls on the telephone companies. For that reason, the constitutional immunity of the United States does not apply, and that portion of the billings reflecting the amount of the tax may be paid by the federal government. DECISION By letter dated January 12, 1990, the Director, Office of the Sergeant at Arms, United States Senate, asked for our decision concerning the propriety of paying 9-1-1 emergency service charges included on telephone bills for the two Senators from Arizona. The Director questions whether the charges are covered by the constitutional immunity of the United States from state taxation. The Arizona 9-1-1 statute, under which these charges are assessed, imposes a vendor tax on companies providing telephone services in Arizona. The companies pass the tax on to their customers as part of the cost of telephone service. Although the economic burden of the tax may ultimately fall on the federal government as a user of telephone service, the legal incidence of the tax does not. Therefore, the constitutional immunity does not apply, and the Arizona Senators may pay these charges. BACKGROUND Under section 42-1472 (A) (1) of the Arizona Revised Statutes, the State of Arizona levies a tax for the purpose of financing emergency telecommunication (9-1-1) services. The law

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