(a) A private for-profit or a nonprofit Job Corps service provider
is not liable, directly or indirectly, to any State or subdivision for
any gross receipts taxes, business privilege taxes measured by gross
receipts, or any similar taxes in connection with any payments made to
or by such service provider for operating a center or other Job Corps
program or activity. The service provider is not liable to any State or
subdivision to collect or pay any sales, excise, use, or similar tax
imposed upon the sale to or use by such deliverer of any property,
service, or other item in connection with the operation of a center or
other Job Corps program or activity. (WIA sec. 158(d).)
(b) If a State or local authority compels a center operator or
other service provider to pay such taxes, the center operator or
service provider may pay the taxes with Federal funds, but must
document and report the State or local requirement according to
procedures issued by the Secretary.
