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Laboratory Research: Sales and Use Tax Costs to Build DOE's Spallation Neutron Source Project

RCED-00-33R Published: Nov 19, 1999. Publicly Released: Nov 29, 1999.
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Highlights

Pursuant to a congressional request, GAO provided information on the tax expenses associated with building the Department of Energy's Spallation Neutron Source project at the Oak Ridge National Laboratory in Tennessee, focusing on whether it would be less expensive to build the project at any of the other participating national laboratories.

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Comparative analysisContract costsCost analysisCost controlFacility constructionLaboratoriesResearch and development contractsSales taxesState taxesTax exempt status