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B-190293 1 (1977-11-03)

handle is hein.gao/gaobadffc0001 and id is 1 raw text is: o (V)'1 9 - ~ rT04U COMPYROLLEM UUGNUNAL 6 O VDECISION . OP THUoUNITED STATUS WASHINGTON.O.C. 20543 04-1 FILE; DATE; NOV 3 W7 MATTrR OF: DIGEST: Derv at statute Lea Amaes tam e nsaseta of usn senats a gallon, requiriag :he distrbtr to cllnt\ the tP free the dealer, sad the dealer to collet it t ee the ewarw, plane the legal tasidemse of the taxse the weadee. The Vatted States Is lam from pemet of this tax. 33 Csw. Ges. 453 (1954) is eenrtld. We have recevud a request for a deseison from the Jilreer, iaseulal bagemeet Diviea, tcap Regis., Uos CanservI Departmat of the Treasury, askis sether-the Pesat Gowient Is Ieee freTe Vat State pz aongenlii..purchased at the retail lovel. l bga. swaet f1977, CNnte servie ate.ts tmpurary duty in Vetw eand ereiat eas4ds teled,s to Castes by the Mobil Oil Orpraiom.n theota parchase rwated to 289.4 gallosn with the State stax ttaling $26.05. The Yerk Attorney Gneral disagrees with the Custem Service ceastnioc that the Federal Qoveramast is Imus from this Za. The Cwtoms Service has paid the tax io questioa under protent, peadIng our decision in this The im tey of th d PederalCovermrnq tre payrsant of State s is bas wL the sosetittisnas pliasip.\ of sovereira rJa- vanity. Nower, a tax daes t aecesearily violste the immnity the Federal Gnmnmat usrelyMosae the fisanial burden of the tax an be passed on to the Unite4 States. Albsama Y E a&d leeser 314 U.S. 1 (1941) (which held that a tax on a Govern- aeat coatrater me not prehibited siqly beastuse its tax burdem is pesed on to the Vutted States comenially by the terns of a notreAt). Whether gorastal iasity ajliu depede on where the 4!ta ndense f the tax falls wadr the State statvte. Oeaally, if the leaptIasidemes of the tax is a the wader, the United States is et cenatitutionlly ianse from payaent of the * . -.* U-Nt

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