B-144443, DEC. 29, 1960

B-144443: Dec 29, 1960

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THIS MATTER HAS BEEN DISCUSSED WITH APPROPRIATE OFFICIALS AT THE POST OFFICE DEPARTMENT AND WE HAVE BEEN ADVISED THAT THE DEPARTMENT HAS NOT REVISED ITS PROCEDURE REQUIRING THE USE OF STANDARD FORM 1094. A REVISION IN THE USE OF THIS FORM IS PRESENTLY UNDER CONSIDERATION IN THE POST OFFICE DEPARTMENT AND IF IT IS DECIDED THAT POSTAL OPERATIONS WILL BENEFIT BY THE REVISION. THE MATTER WILL BE SUBMITTED TO OUR OFFICE FOR APPROVAL. UNTIL SUCH TIME AS THE PROPOSED REVISION IS APPROVED. STANDARD FORM 1094 IS THE PROPER FORM TO USE IN TAX-EXEMPT PURCHASES. THIS REGULATION AND ITS SUPPLEMENTS WERE RESCINDED BY 7 GAO 4800. A COPY OF WHICH IS ENCLOSED.

B-144443, DEC. 29, 1960

TO MR. DWIGHT W. MACK, DIRECTOR, WISCONSIN DEPARTMENT OF TAXATION, MOTOR FUEL TAX DIVISION:

THIS REFERS TO YOUR LETTERS OF NOVEMBER 7 AND DECEMBER 8, 1960, TO OUR OFFICE CONCERNING A REQUEST BY THE MINNEAPOLIS REGIONAL CONTROLLER'S OFFICE OF THE POST OFFICE DEPARTMENT THAT YOUR STATE ACCEPT A CERTIFICATE ON AN INVOICE OF PURCHASE IN LIEU OF STANDARD FORM 1094 ON TAX-EXEMPT PURCHASES OF MOTOR FUEL IN WISCONSIN.

THIS MATTER HAS BEEN DISCUSSED WITH APPROPRIATE OFFICIALS AT THE POST OFFICE DEPARTMENT AND WE HAVE BEEN ADVISED THAT THE DEPARTMENT HAS NOT REVISED ITS PROCEDURE REQUIRING THE USE OF STANDARD FORM 1094. A REVISION IN THE USE OF THIS FORM IS PRESENTLY UNDER CONSIDERATION IN THE POST OFFICE DEPARTMENT AND IF IT IS DECIDED THAT POSTAL OPERATIONS WILL BENEFIT BY THE REVISION, THE MATTER WILL BE SUBMITTED TO OUR OFFICE FOR APPROVAL. UNTIL SUCH TIME AS THE PROPOSED REVISION IS APPROVED, STANDARD FORM 1094 IS THE PROPER FORM TO USE IN TAX-EXEMPT PURCHASES.

IN YOUR LETTER OF NOVEMBER 7 YOU ASKED THAT WE SENT YOU A COPY OF GENERAL REGULATIONS NO. 86-REVISED. THIS REGULATION AND ITS SUPPLEMENTS WERE RESCINDED BY 7 GAO 4800, A COPY OF WHICH IS ENCLOSED.