[Code of Federal Regulations]

[Title 48, Volume 1]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 48CFR29.000]



[Page 568]

 

            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM

 

                CHAPTER 1--FEDERAL ACQUISITION REGULATION

 

PART 29_TAXES--Table of Contents

 

Sec. 29.000  Scope of part.









Sec.

29.000 Scope of part.



                          Subpart 29.1_General



29.101 Resolving tax problems.



                    Subpart 29.2_Federal Excise Taxes



29.201 General.

29.202 General exemptions.

29.203 Other Federal tax exemptions.



                   Subpart 29.3_State and Local Taxes



29.300 Scope of subpart.

29.301 [Reserved]

29.302 Application of State and local taxes to the Government.

29.303 Application of State and local taxes to Government contractors 

          and subcontractors.

29.304 Matters requiring special consideration.

29.305 State and local tax exemptions.



                      Subpart 29.4_Contract Clauses



29.401 Domestic contracts.

29.401-1 Indefinite-delivery contracts for leased equipment.

29.401-2 Construction contracts performed in North Carolina.

29.401-3 Federal, State, and local taxes.

29.401-4 New Mexico gross receipts and compensating tax.

29.402 Foreign contracts.

29.402-1 Foreign fixed-price contracts.

29.402-2 Foreign cost-reimbursement contracts.



    Authority: 40 U.S.C. 121(c); 10 U.S.C. chapter 137; and 42 U.S.C. 

2473(c).



    Source: 48 FR 42293, Sept. 19, 1983, unless otherwise noted.





    This part prescribes policies and procedures for (a) using tax 

clauses in contracts (including foreign contracts), (b) asserting 

immunity or exemption from taxes, and (c) obtaining tax refunds. It 

explains Federal, State, and local taxes on certain supplies and 

services acquired by executive agencies and the applicability of such 

taxes to the Federal Government. It is for the general information of 

Government personnel and does not present the full scope of the tax laws 

and regulations.