B-172621: Jul 16, 1976

THE FEDERAL AGENCY AND NOT THE BENEFICIARY IS THE RENTER. FALLS ON THE BIA WHICH IS CONSTITUTIONALLY IMMUNE FROM STATE AND LOCAL TAXES. COMP.GEN. 69 IS MODIFIED ACCORDINGLY. TAXES - STATE - FEDERAL EMPLOYEES - TEMPORARY DUTY COST OF HOTEL OR MOTEL ROOM TO BIA EMPLOYEES ON OFFICIAL BUSINESS IS SUM OF RENTAL FEE PLUS APPLICABLE TAXES. HOTEL-MOTEL RENTAL TAX IS ON THE FEDERAL EMPLOYEE WHEN GOVERNMENT...

B-172621: Apr 4, 1973

An opinion was requested on whether a government employee performing travel incident to his official duties is subject to State and local motel and hotel taxes. The fact that the Government is obligated to reimburse the employee for his travel expenses and thereby assumes the economic burden of the tax does not in general make it a tax upon the United States. In general employees of the Government...

B-172621: Jul 21, 1976

IS NOT AUTHORIZED BY APPLICABLE STATUTES. WHICH PAYMENTS ARE TO BE DEDUCTED FROM AMOUNTS OTHERWISE DUE FROM EMPLOYING AGENCY. 1976: THIS DECISION IS IN RESPONSE TO A REQUEST FROM WARREN F. IF THE PAYMENT IS MADE BY AN ORGANIZATION DESCRIBED BY 26 U.S.C. 501(C)(3) (1970) WHICH IS EXEMPT FROM TAXATION UNDER 26 U.S.C. 501(A) (1970). IT IS PROPOSED THAT PAYMENT FOR THE TRAVEL BE MADE BY THE SERVICE. T...

B-172621: Jul 16, 1976

A decision was requested concerning the legality of including a Hotel-Motel Rental Tax imposed by Anchorage, Alaska, in billings to the Bureau of Indian Affairs (BIA) for housing to Indian students on travel. When BIA contracts with a hotel or motel to provide housing to Indian students, it is the renter, and the tax falls on the federal agency which is constitutionally immune from state and local...