[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: 48CFR29.302]

[Page 551]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 29_TAXES--Table of Contents
 
                   Subpart 29.3_State and Local Taxes
 
Sec.  29.302  Application of State and local taxes to the Government.

    (a) Generally, purchases and leases made by the Federal Government 
are immune from State and local taxation. Whether any specific purchase 
or lease is immune, however, is a legal question requiring advice and 
assistance of the agency-designated counsel.
    (b) When it is economically feasible to do so, executive agencies 
shall take maximum advantage of all exemptions from State and local 
taxation that may be available. If appropriate, the contracting officer 
shall provide a Standard Form 1094, U.S. Tax Exemption Form (see part 
53), or other evidence listed in 29.305(a) to establish that the 
purchase is being made by the Government.

[48 FR 42293, Sept. 19, 1983, as amended at 62 FR 237, Jan. 2, 1997]

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