[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR29.203]

[Page 551]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 29_TAXES--Table of Contents
 
                    Subpart 29.2_Federal Excise Taxes
 
Sec.  29.203  Other Federal tax exemptions.

    (a) Pursuant to 26 U.S.C. 4293, the Secretary of the Treasury has 
exempted the United States from the communications excise tax imposed in 
26 U.S.C. 4251, when the supplies and services are for the exclusive use 
of the United States. (Secretarial Authorization, June 20, 1947, 
Internal Revenue Cumulative Bulletin, 1947-1, 205.)
    (b) Pursuant to 26 U.S.C. 4483(b), the Secretary of the Treasury has 
exempted the United States from the federal highway vehicle users tax 
imposed in 26 U.S.C. 4481. The exemption applies whether the vehicle is 
owned or leased by the United States. (Secretarial Authorization, 
Internal Revenue Cumulative Bulletin, 1956-2, 1369.)

[53 FR 662, Jan. 11, 1988]