29 U.S.C. 1707(c) bars imposition of any use or similar tax on the use by a Job Corps contractor of any property or service in connection with the operation of a Job Corps center, program or activity. Therefore, Job Corps contractors are exempt from the compensating tax with respect to property used in connection with operating a Job Corps center, program or activity.

[5/31/1997, 3.2.10.22 NMAC - Rn & A, 3 NMAC 2.7.22, 4/30/2001]