[Payment of 911 Emergency Telephone Surcharge]
B-259029
Published: May 30, 1995. Publicly Released: May 30, 1995.
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Highlights
The Department of Agriculture's National Finance Center requested an advance decision on the propriety of paying the 911 emergency telephone surcharge assessed against federal agencies by the state of Alaska. GAO held that the federal government was constitutionally immune from paying the surcharge, since it was a vendee tax imposed directly on the government as a user of telephone services.
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Constitutional lawFederal agenciesstate relationsPublic utilitiesState taxesTelephone servicesTelephonesUse taxesEnhanced 911