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Yes see - New Mexico (B-147615, Dec. 14, 1961); and South Dakota (B211093, May 10, 1983). The GAO redbook listed other examples as well.

Service? What State were these services performed in? As to if the Government should pay would require more info and assistance maybe from legal (FAR 29.302). I do not think you can make a blanket determination that the Federal Government is exempt from all state taxes.

In the ?Nash, Schooner, O'Brien-DeBakey, Edwards, 2007, Government Contracts Reference Book - 3rd Edition?, the terms "Requirements Contract" and "Requirements-Type Contracts" are two separate terms. Requirements contract is defined in FAR 16.503(a). Requirements-Type Contracts are defined as two or more contracts. Apparently, per the reference book, "these contracts are not defined in the FAR but have been recognized by the courts". I quote ?they provide an effective way to obtain commitments from a group of contractors when the government has a recurring need for supplies or services that can be furnished by a large number of contractors?. So based on this, it sounds like with a Requirements-Type contract that multiple awards would be possible.