Report on the Audit of DoD Immunity From State Taxation
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.
Document Details
- Document Type
- Technical Report
- Publication Date
- Feb 15, 1991
- Accession Number
- ADA380200
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense