[Comments on Senate's Liability for Special Charges and Taxes Related to Telephone Service]

GAO provided guidance on whether the Senate should pay a variety of special charges on senators' district office telephone bills. GAO determined that: (1) while the Senate was liable for tariffed late charges, it was not liable for interest charges under the Prompt Payment Act; (2) each Senator would only be liable for those excise charges for which he did not file an exemption certificate; (3) the Senate would be liable for taxes imposed upon the vendor, but not those imposed upon the vendee; and (4) the Senate should require proof that special charges are applicable before making payment.