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B-180071 1 (1974-02-25)

handle is hein.gao/gaobadixq0001 and id is 1 raw text is: DECISION FILE: B-180071 THE COMPTROLLER GENERAL OF THE UNITED STATES WAGHINGTON. 0. C. 120548 DATE: February 25, 19T4 MATTER OF: Rust Engineering Company DIGEST: Where representative. of Department of Interior at prebid meeting innocently misrepresented that Pennsylvania sales and use taxes were not appli- cable to Federal project for building of a coal gasification plant, and bidder, relying on this, submitted bid not including any sales or use taxes, reformation of contract is allowable for the reimbursement of these taxis since tee4e wasa*...... mutual mistake of law, and contractor is entitled to restitution on grounds of unjust enrichment. On July 10, 1972, invitation for bids (IFB) No. K0133003, was issued by the Bureau of Mines for construction of a coal- to-gas prototype pilot plant. Eight bids were received and were opened on October 10, 1972. The contract was subsequently• awarded to Rust Engineering Company, the low bidder. APO 9 At the prebid meeting held on August 3,-1972, to answer questions concerning the subject solicitation, the issue of the applicability of Pennsylvania sales and use taxes was raised and discussed as follows: R. LLOYD: My name is H. H. Lloyd. I sn with Rust Engineering Company. 'I have one 'question about sales tax. Has the Government or the Lummus Company had any conversations with the State of Pennsylvania about the exemption from sales and use taxes for this job? MR. METHENY: I believe Mrs. Shapert can answer that. HRS. SHAPERT: Being a federal agency, we are exempt from payment of any sales tax, and we can provide you with an exemption certificate. Now, Federal Tax, we are required to pay. But Pennsylvania State Tax, is that what you are referring to? MR. LLOYD: Yes. MRS. SHAPERT: We are exempt. -1-: '~ .-- , 693 J . • . . ,. ' .

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