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B-189377 1 (1978-02-13)

handle is hein.gao/gaobadfpx0001 and id is 1 raw text is: D. Wiskoff THW COMPThOLLEN GENERAL WASHINOCN, O.c. a05am FILE: h-j189377 DATE: tbtnas7 13, 1978 MATTER OF: Gerald M. Hbuts , Sales Tax on Purchase of Mobile Home DIGEST: Transferred civilian employee of the Army Corps of Engineers seeks reimbursement of Chio sales tax paid on purchase of a mobile home at new duty station. Under Ohio Re- - vised Code sales tax paid by claimant on purchase of mobile home is excise tax on the sales transaction, with ultimate burden of tax imposed on consumer. Therefore, un- der paragraph 2-6.2d, Federal Travel Regu- lations, reimbursement of tax paid may be authorized as transfer tax. This action is in response to & request from Carl H. Robinson, Chief,.Real Estate Division, Department of the Army, Corps of En- gineers, Huntington, West Virginia, for an advance decision whether he may properly certify for payment the voucher of Mr. Gerald M. Houts, an employee of the Corps of Engineers. Mr. Houts seeks reimbursement of the Ohio State sales tax which he paid on the pur- chase of a mobile home at his new official station incident to his transfer from North Branch of Kokosing Lake, Frederickstown, Ohio, to Scioto Basin Office, Circleville, Ohio. The amount of the sales tax Ls $480. Paragraph 2-6.2d of the Federal Travel Regulations (FTRl (FPMR 101-7, May 1973), allows reimbursement of mortgage and transfer taxes incurred-in the sale or purchase of a residence, including a mobilehome. The issue in this cate is whether the State sales tax constitutes a transfer tax for the purpose of FTR paragraph 2-6.2d. Our Office has held that the label given to a state tax is not deter- minative of whether the tax should be construed as a transfer tax. Matter of Earl H. tle, B-187337, March 29, 1977; Matter of Clyde W. era, B-187056, November 24, 1976. Rather, the essential nature of the tax, as stated irn the statute imposing the tax and construed by local authorities, Should be examined to determine whether the state tax is in fact, a tax on the transfer. The characterization given to a particular tax by the appropriate state or local authorities is controlling. See 54 Comp. Gen. 93 (1974); Earl H. Yale, B-187337, March 29, 1977; 8-178453, June 14, 1973. * qil I (AD L I - I-- - I

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