Tax-Exempt-Letter-GPC-20231114.pdf
PDF 61 KB Posted
- Attached to
- USAFA Portable Stadium Flooring - Solicitation
- Solicitation number
- FA700025Q0085
About this file
This memorandum from the Headquarters United States Air Force Academy (USAFA) addresses the tax exempt status of the organization for purchases. The document explains that under the Supremacy Clause of the United States Constitution and the doctrine of intergovernmental immunity, federal activities are exempt from state taxation. The USAFA provides two tax exempt numbers: a federal number (84-0406828) and a Colorado state number (98-03578). The memorandum clarifies that this tax exemption applies to all government purchases, including those made directly using a Government Purchase Card (GPC). Questions about the tax exempt status can be directed to the HQ USAFA Office of the Staff Judge Advocate at (719) 333-3920.
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Text version
DEPARTMENT OF THE AIR FORCE
HEADQUARTERS UNITED STATES AIR FORCE ACADEMY
MEMORANDUM FOR WHOM IT MAY CONCERN 14 November 2023
FROM: HQ USAFA/JA
2304 Cadet Drive, Ste 2100
USAF Academy CO 80840
SUBJECT: Tax Exempt Status of USAF Academy for Purchases
1. Under the Supremacy Clause of the United States Constitution, Article VI, Cl.2, immunity is given to Federal activities. Federal supremacy insulated military reservations and Federal activities from State regulation independent of legislative jurisdiction. McCullock v. Maryland, 17 U.S. 316, 4 L.Ed 579 (1819) established the doctrine of intergovernmental immunity, preventing State taxation of direct Federal functions, as well as taxation on secondary or derivative transactions relating to the performance of functions by the Federal Government. This doctrine applies to all purchases by the Government including purchases done directly by the Government utilizing a Government Purchase Card (GPC).
2. The USAFA tax exempt numbers are:
i. Federal: 84-0406828
ii. Colorado: 98-03578
3. Further questions regarding this matter may be referred to HQ USAFA Office of the Staff Judge Advocate, at (719) 333-3920.
GRANT M. PATTISON, Capt, USAF
Assistant Staff Judge Advocate
Developing Leaders of Character
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