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...