[Code of Federal Regulations]
[Title 48, Volume 6]
[Revised as of October 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR1529.303]

[Page 46-47]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
               CHAPTER 15--ENVIRONMENTAL PROTECTION AGENCY
 
PART 1529_TAXES--Table of Contents
 
                  Subpart 1529.3_State and Local Taxes
 
Sec. 1529.303  Application of State and local taxes to Government contractors 
and subcontractors.




                  Subpart 1529.3_State and Local Taxes

Sec.
1529.303 Application of State and local taxes to Government contractors 
          and subcontractors.

                     Subpart 1529.4_Contract Clauses

1529.401 Domestic contracts.
1529.401-70 Cost-reimbursable type contracts.

    Authority: Sec. 205(c), 63 Stat. 390, as amended, 40 U.S.C. 486(c).

    Source: 54 FR 49998, Dec. 4, 1989, unless otherwise noted.



    Contractors are responsible for determining the availability of 
State and local tax exemptions and obtaining such exemptions, if 
available, unless the Contracting Officer determines

[[Page 47]]

under FAR 31.205-41(b)(3) that the administrative burden outweighs the 
corresponding benefit. Contractors are responsible for ensuring that 
subcontractors also seek and obtain such exemptions, if available.