Accession Number : ADA380200


Title :   Report on the Audit of DoD Immunity From State Taxation


Descriptive Note : Final rept.,


Corporate Author : INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a380200.pdf


Report Date : 15 Feb 1991


Pagination or Media Count : 9


Abstract : This is our final report on the audit of DOD Immunity from State Taxation for your information and use. We made the audit from July to September 1990. The objective of the audit was to determine whether DoD was unnecessarily paying state sales taxes. We also determined if sales taxes were being applied to direct purchases by DoD, and if contracting officers were ensuring that contactors were taking full advantage of existing immunity from state taxes. We reviewed state tax laws and determined if sales tax expenses were actually incurred and remitted by contractors to the appropriate state tax authorities. Finally, we made an evaluation to determine if adequate internal controls were established covering the approval and payment of state sales taxes by DoD contracting offices and Defense contractors.


Descriptors :   *CONTRACTORS , *TAXES , *AUDITING , *STATE GOVERNMENT , CONTROL , DEPARTMENT OF DEFENSE , REPORTS , INTERNAL , PROCUREMENT , IMMUNITY , STATE LAW


Subject Categories : Administration and Management
      Economics and Cost Analysis
      Government and Political Science


Distribution Statement : APPROVED FOR PUBLIC RELEASE