Laboratory Research: State of Tennessee Exempts DOE's Spallation Neutron Source Project From Sales and Use Taxes
RCED-00-99R
Published: Mar 24, 2000. Publicly Released: Apr 05, 2000.
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Highlights
Pursuant to a legislative requirement, GAO provided information on the tax expenses associated with building the Department of Energy's Spallation Neutron Source (SNS) project, focusing on whether it would be less expensive to build the project at any of the participating national laboratories.
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Contract costsCost controlFacility constructionLaboratoriesSales taxesState taxesTax exempt organizationsTax exempt statusUse taxesTax exemptions