Reimbursement of Sales Tax on Purchase of Mobile Home

An advance decision was requested concerning a transferred employee's claim for reimbursement of a sales tax paid on the purchase of a mobile home at his new duty station in Colorado. The tax was reimbursable since Colorado courts have construed the sales tax as a tax on the transaction rather than on the property, and city sales taxes required before registration of vehicles are treated as State sales taxes. Therefore, these taxes are transfer taxes and are reimbursable.