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nished in accordance with approved orders therefor (standard transportation request, bill of lading, etc.), whether for services performed over land-grant or non-land-grant lines; but bills involving landgrant deductions will not be rendered on the same voucher with those involving no land-grant deductions.
It is understood and agreed by the executive departments and independent establishments concerned that a supply of the transportation forms of vouchers herein prescribed will be printed and kept in stock by the Public Printer subject to the requisition of the transportation companies, who will address their requests for the blank forms necessary to bill their transportation charges directly to the Public Printer, Government Printing Office, Washington, D. C., using for this purpose the form numbers and descriptions given in $ 9.1.
The first and follow sheets, original (Standard Forms 1067b and 1068b) and memorandum (Standard Forms 1067c and 1068c), will be used when the tabulation on the principal or certificate sheet does not contain sufficient space for itemization of the carrier's bill. When more than one sheet is thus used, all sheets must be securely fastened together, the certificate sheet being the last sheet, and the total of each sheet carried forward to or summarized upon the final sheet. The number of sheets constituting the voucher must be indicated in the blank space provided therefor. (Secs. 309, 311 (f), 42 Stat. 25; 31 U.S.C. 49, 52 (f)) [Secs. 2, 4, 7, Regs. 75, June 26, 1931]
PART 10—FEDERAL TAX EXEMPTION CERTIFICATES
Sec. 10.1 Standard tax exemption forms. 10.3 Refunds of taxes paid. 10.2 Use of U. S. Government tax ex- 10.4 Identification of purchaser for tax emption certificate.
exemption purposes. Section 10.1 Standard tax exemption forms. Certain States, municipalities, and local authorities have imposed a sales tax on sundry commodities from the payment of which the United States is exempt, and the Revenue Act of 1932 (47 Stat. 169), as amended, imposing an excise tax on manufacturers, producers, and importers, provides for the exemption from the payment of such tax when the merchandise is sold direct to the United States Government, and for the adjustment or refund of such tax to the manufacturers, producers, or importers in those cases where the merchandise on which the tax was paid by said manufacturers, producers, or importers is resold for the exclusive use of the United States Government, exclusive of the Federal tax.
The following standard forms are hereby approved for general use by all departments, establishments, and agencies of the United States Government in the purchase of such commodities and merchandise for the exclusive use of the United States Government:
No. 1094-Revised, U. S. Government Tax Exemption Certificate.
No. 1094a-Revised, Cover of U. S. Government Tax Exemption Certificate book (front, outside and inside; back, outside).
No. 1094b, Tabulation sheet (insert).
Changes have been made in Standard Form 1094, U. S. Government Tax Exemption Certificate, in order that the department, establishment, or agency issuing the certificate and the vendor may be readily identified, for which provision is made for overprinting or otherwise entering the name of the department, establishment, or agency concerned, and for indicating the address of the vendor at the delivery point of the merchandise purchased, respectively. This information is primarily for use of State and local taxing authorities and makes available to them information upon which to determine the identity of the purchasing office and the vendor claiming exemption, refund, or adjustment of his taxes, and is also for administrative use in connection with claims filed with the taxing authorities for refund of taxes improperly imposed. Space has been provided in which to indicate the license number or other identifying number, name, or symbol of the motor vehicle into the fuel tank or crankcase of which motor fuel or lubricating oil is delivered. Also the lower blocks have been arranged to show their use by vendors and administrative offices when the tax is included in the purchase price.* [Secs. 1-3, Regs. 86-Revised, June 11, 1937]
*98 10.1 to 10.4, inclusive, issued under the authority contained in secs. 309, 311 (f), 42 Stat. 25; 31 U.S.C. 49, 52 (f).
10.2 Use of U. S. Government tax exemption certificate. Standard Form No. 1094-Revised
(a) Will be used when a State or local sales tax attaches at the time of sale to the consumer and
(1) the vendor sells at a price exclusive of such tax, in which case the form will be for use by the vendor in claiming exemption from payment of the tax to the taxing authority;
(2) the vendor refuses to sell at a price exclusive of such tax, in which case the form will be used by the United States Government as the basis for billing the taxing authority for refund of the taxes paid.
(b) May be used when it has been definitely established at time of purchase that the price paid is exclusive of the Federal tax imposed by the Revenue Act of 1932, as amended, in which case it will be for use by the seller as evidencing the sale to the United States Government of the merchandise and in the quantity stated.
(c) May be used where purchases are made under contract providing for deliveries extending over a period of time, in which case a certificate may be issued by the office purchasing, and given to the contractor to support invoices covering actual deliveries to the United States Government of the commodity and in the quantity stated.
A separate certificate for each kind of tax (Federal, State, local, etc.) involved will be prepared under the conditions described hereinbefore. In the issuance of these certificates care must be exercised by the purchaser to fill in the block provided for showing on each certificate the separate amounts of the taxes involved so that the certificates may be used only for the purpose intended. The purchaser will, in addition to his signature and title, insert on the lines provided therefor his identification-card number and the license-plate number or other official vehicle designation of the motor vehicle to which motor fuel and/or lubricating oil is being delivered.
If the merchandise purchased is subject only to the Federal tax and such tax is included in the price paid, Standard Form 1094 Revised should not be used, nor should it be used by Federal officials or employees (1) for items of subsistence expense when a per diem in lieu of subsistence is granted, (2) when using their personally owned motor vehicles for which a mileage allowance is authorized, or (3) by individuals in official travel status, unless payment is actually made at the time of purchase.* [Secs. 4, 7, 6, Řegs. 86 Revised, June 11, 1937]
10.3 Refunds of taxes paid. When Standard Form 1094-Revised, executed under the conditions in $ 10.2 (a) (2), is received in the administrative office, there will be noted on the form the bureau or office number of the payment voucher, and the administrative office will bill the State or local taxing agency for refund of the taxes paid. In the event the administrative office fails to secure refund of the amount of taxes paid, it will transmit promptly to the General Accounting Office the said tax exemption certificates, if available, together with all correspondence with the taxing agency, relating thereto, and information as to the disbursing officer's voucher number on which payment for the merchandise was made, for use by the General Accounting Office in effecting collection thereof as required by R.S. 236, as amended by the Budget and Accounting Act, 1921 (42 Stat. 24; 31 U.S.C. 71).* [Sec. 8, Regs. 86-Revised, June 11, 1937]
10.4 Identification of purchaser for tax exemption purposes. In order to secure exemption from a tax in the purchase of merchandise for the exclusive use of the United States Government, the purchaser should be properly identified by means of Standard Form 1094c, “U. S. Government Tax Exemption Identification Card”. The cards will be 414 by 21/2 inches in size.5 * [Sec. 9, Regs. 86–Revised. June 11, 1937]
*Form of identification card.
U. S. GOVERNMENT TAX EXEMPTION
This is to certify that
(Signature of employee)
(Name of employee) who has signed his name in the margin hereof, is an employee of the
(Department or Establishment and Bureau or Service) engaged on U. S. Government business, and is authorized to secure ex. emption from Federal, State, or local taxes (such as sales tax, gasoline tax, etc.) on merchandise purchased for exclusive official use, and for this purpose will present to dealers from whom purchased the standard form of U. S. Government tax exemption certificate (Standard Form No. 1094).
Standard Form No. 1094C
*For statutory citation, see note to 10.1. PART 11-CERTIFICATIONS BY CONTRACTORS AND
Sec. 11.1 Necessity for, and form of, gen- 11.2 Manner of execution of certifieral and special certificates.
cates. Section 11.1 Necessity for, and form of, general and special certificates. By reason of the numerous and varied types of supplies and services, and the different statutory and contract requirements imposed on certain classes of expenditures, the general certificate now appearing on Standard Form 1034-Revised,
Voucher for Purchases and Services Other Than Personal, is insufficient to properly cover all transactions, and additional certifications must be required of vendors and contractors to cover certain special classes of purchases, and the forms of certifications to cover such special classes are hereby prescribed as follows:
(a) General certificate for procurements under general contracts or agreements (now appearing on Standard Form 1034-Revised) when the nature of the contract or agreement does not require additional certificate(s):
I certify that the above bill is correct and just; that payment therefor has not been received ; and that except as otherwise noted all of the articles, materials, and supplies furnished under purchase order No.
if unmanufactured articles, materials, and supplies have been mined or produced in the United States, and if manufactured articles, material, and supplies, they have been manufactured in the United States substantially all from articles, materials, or supplies mined, produced, or manufactured, as the case may be, in the United States.
(b) Reduction in wage rates under contracts or agreements which provide that the Government is to receive the benefit of any reduction in wage rates requires that in addition to the general certificate, No. 1, there be furnished the following certificate:
I certify that the United States received the benefit of reduction, if any, in the wage rate(s) in accordance with the stipulations under the contract.
(c) Wages, rights, and hours of work of employees for procurements by law and/or under contracts, etc., require that in addition to the general certificate, No. 1, there be furnished the following certificate:
I certify that the stipulations required by law and/or under contract, etc., with respect to wages, rights, and hours of work of employees have been complied with.
Examples: The labor stipulations in the Acts of July 5, 1935, 49 Stat. 449; June 30, 1936, 49 Stat. 2036; and April 26, 1937, 50 Stat. 72, 87.
(d) Decline in market price for procurements under contracts or agreements which provide that the Government is to receive the benefit of any decline in market price requires that in addition to the general certificate, No. 1, there be furnished the following certificate:
I certify that the United States received the benefit of decline, if any, in the market price(s) in accordance with the stipulations under the contract.
• On future reprints of Standard Form 1034-Revised the words "that State or local sales taxes are not included in the amount billed and that tax exemp. tion certificates therefor have been received" will be incorporated in the vendor's certificate.
(e) Decrease in freight rates for procurements under contracts or agreements which provide that the Government is to receive the beneñit of any decrease in freight rates requires that in addition to the general certificate, No. 1, there be furnished the following certificate:
I certify that the United States received the benefit of decrease (s), if any, in freight rates in accordance with the stipulations under the contract.
(f) Tank-wagon, barge, or service station deliveries price for procurements under contracts or agreements covering the purchase of gasoline, kerosene, fuel oil, etc., based on tank-wagon, barge, or service station price requires that in addition to the general certificate, No. 1, there be furnished the following certificate:
I certify that tank-wagon (or barge, service station, etc.) price, at date and point of delivery, is as stated herein.
(g) Temperature adjustments: While no special form of certificate is prescribed for commodities such as oils, petroleum products, etc., contracted for on a temperature-adjustments basis, the vouchers or invoices covering such procurements should contain information as to the temperatures or moisture content involved in the adjustments of the quantities for which the vouchers or invoices are submitted.
(h) Telephone, telegraph, and metered services should, unless special forms are prescribed therefor, be billed on the company's invoices, the original of which must bear the following signed certificate: (Certificate No. 1 is not required in such cases.)
I certify that the above bill is correct and just; that payment therefor has not been received; that the rates charged were in effect at the time the services were rendered; and that such rates are not in excess of those charged the general public for similar services.
Secs. 309, 311 (f), 42 Stat. 25; 31 U.S.C. 49, 52 (f) [Circ. A-51607, A-49009, Apr. 2, 1938]
11.2 Manner of execution of certificates. The prescribed certificate (s) should be printed, stamped, typed, or written on the voucher or invoice and must be signed (in original only) by the duly authorized representative of the concern billing.
In cases where it is physically impossible to include additional certificate(s) on the FACE of the voucher or invoice, the certificate(s) will be placed on the reverse of the voucher or invoice. Additional (separate) sheets for, duplicates or copies of, certifications only will not be accepted.
Under no conditions should the certificates on Government vouchers or on invoice forms to be attached to such vouchers be signed in blank or at any time prior to submission of the voucher or invoice but after delivery or performance by the claimant. To do so may result in the submission of a false claim against the Government for which the person signing the certificate may be held liable under the law. (Secs. 309, 311 (f), 42 Stat. 25; 31 U.S.C. 49, 52 (f)) [Circ. A-51607, A49009, Apr. 2, 1938] ACCOUNTS AND DEPOSITS, DEPARTMENT OF THE TREASURY: See
Money and Finance: Treasury, 31 CFR Chapter II. ADJUSTED COMPENSATION : See Pensions, Bonuses, and Veterans' Relief,
38 CFR Chapter I. Money and Finance: Treasury, 31 CFR Part 313.