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B-177215 1 (1972-11-30)

handle is hein.gao/gaobadvjo0001 and id is 1 raw text is: TC - 715 COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, D.C. 20$48 B-177215 ikV 3 Q g? zS Dar Sea~tor prc~edrar Reference Is mad*to your letter dated Oatbber 3., 1972. raqwutfrg our 6*nts on a letter received by you from Mr, con--. earning the l y of State sales tax on materials used in construetion of federally funded tax exempt izstitution4 butldinps. Concenin& the payzet of State 2aeiss t=xes StaergLUAy by the United Staesour Office bag hld1 that the question of whether the United States is required to pay for an Item procurad 14 a Stata 4t a price L=clusive of tht #Alto tax taposed by that State nets Up= oa 4eterainratienl of -htther the Inc$Adme of the t.a is on the vendor or on the ve-4e*. Where the frg ienwco. of the tax Is on the vendor, the United States has Wo right-apart fr*os40 State. law or Stats atatutoryt r~ulions promuloate4 thavuder by State authorities-to wntbrasc (or 2Uasa) ites wor they territorial .rWIs±tin n of the State on- a .tax frete bts. Ste = ;xbs I anggd _Uoozer, 314 U.S. 1 (1941); 24 Gaiim Gen.. ?9Y0S44) 32 Cmp. Qeo. 42$y71953 idj. 57i4(1953); 33 Comp. G=m. 4'53V(1934>; and 41 Comp. Get.719(1962. -On the other band where the incid-tuce of the tax Is an the vendas, the United Stttes in purehasing or leasing itemsB for official use is entitled under its constitutiona Prerogative to make Purebases or to tease free f rcm State taxes and to recover any =m=ut of Rueb taxes which ay have been paid by it.. Yurthe it has been held that a State sales tax, the la ea tuddeca which fall on the vendee (buyer), does not iringe the constitutional ±Uanity of the Govternment vhere it to determined that the Govermmet is not in fact the P chaser' within the meaiw4 of the tax statute. See lbana v. Kins and Boozer p sra; and United Statesq v. Bo$. 378 U.S. 39 (1964). C f KLThc, v. Bcurllock 347 U.S. 110 (1954). Under Wisconsn law (aection 77.54(9a) Wtasonsin Statutes, 1969), sales to entiti organized and operated exclusively for religious, charitable, scient1ific or educational purposas'o4wld appaxently be enexpt frot the State sales tax Also, undor the sme law- (setion 77.55) sales to the United States or any of its agecies or $sttruaetalti e ald be ezuapt -from the State sales tax. loaiver, the a=& ssaption woul nAt apply to sales de to Governet contvactore or apparently to sales made to coatractors performiDg work in Wisconsia for tax-exsapt intitations, bec.. e neither the Goverwet nor the tax-ereup tUstituton would be the purchaser in such cireumstanas, anlesa the =-tractor involved was rh ..........*. :

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