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B-221686 1 (1986-05-08)

handle is hein.gao/gaobadmhz0001 and id is 1 raw text is: THU COMPTROLLER GENERAL OKOISION OP THE UNITE0 STATES WASHINGTON. 0.C. 20548 FILE: B-221686 DATE: May 8, 1986 MATTER OF: Carl Trueblood DIGEST: Transferred employee may not be reimbursed a transaction privilege tax imposed by Arizona on constructors of new houses even though the tax was passed on to the employee when he purchased a newly con- structed residence at his new duty sta- tion. Although the tax qualifies as a transfer tax within the meaning of Federal Travel Regulations, paragraph 2-6.2d, it was a charge imposed incident to the construction of a new residence, and therefore may not be reimbursed in view of the specific prohibition contained in paragraph 2-6.2d. The question in this case is whether a transferred employee may be reimbursed for a transaction privilege tax imposed by Arizona on builders of new houses which was passed on to him when he purchased a residence at his new duty station.l/ We conclude that he may not be reimbursed since the tax was a charge incident to the construction of a new residence. Incident to his transfer to Arizona, Mr. Carl Trueblood, an employee of the Department of the Interior, purchased a newly constructed residence. Together with his claim for real estate purchase expenses, Mr. Trueblood submitted a sales tax receipt executed by the seller's agent indicating that the purchase price of the new home included state and city sales taxes totaling $3,032.61 imposed in compliance with § 42-1310.02 (now § 42-1308) of the Arizona Revised Statutes. The taxes here in issue are in fact transaction privilege taxes imposed upon prime contractors engaged in the construction of new houses in Arizona. These taxes, although paid to Arizona by the 1/ This action is in response to a request for a decision received from Mr. Edward M. Hallenbeck, Acting Regional Director, Lower Colorado Regional Office, Bureau of Reclamation, U.S. Department of the Interior. or F

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