The Tax Status Of Federal Resale Activities: Issues And Alternatives

Abstract

There are thousands of resale activities in the Federal Government. The largest, Department of Defense commissaries, exchanges, clubs, and liquor stores, are widespread and big business. Because they are considered Federal instrumentalities, they are exempt from most Federal, State, and local taxes. In 1977 this indirect subsidy (revenue loss) for Defense activities totaled almost $300 million. This study discusses the pros and cons of changing the tax status and the effects a change could have on the resale and other activities and on Federal intergovernmental aid programs. It also highlights some alternatives that if implemented would limit the revenue loss.

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Document Details

Document Type
Technical Report
Publication Date
Apr 19, 1979
Accession Number
AD1106160

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Alcoholic Beverages
  • Commerce
  • Congress
  • Department Of Defense
  • Employment
  • Enlisted Personnel
  • Families (Human)
  • Governments
  • Law
  • Local Governments
  • Military Families
  • Military Personnel
  • National Governments
  • Personnel Management
  • Revenue
  • United States
  • United States Government

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Government and Public Administration Law.
  • Systems Analysis and Design