[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: 48CFR29.201]



[Page 569]

 

            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM

 

                CHAPTER 1--FEDERAL ACQUISITION REGULATION

 

PART 29_TAXES--Table of Contents

 

                    Subpart 29.2_Federal Excise Taxes

 

Sec. 29.201  General.





    (a) Federal excise taxes are levied on the sale or use of particular 

supplies or services. Subtitle D of the Internal Revenue Code of 1954, 

Miscellaneous Excise Taxes, 26 U.S.C. 4041 et seq., and its implementing 

regulations, 26 CFR parts 40 through 299, cover miscellaneous federal 

excise tax requirements. Questions arising in this area should be 

directed to the agency-designated counsel. The most common excise taxes 

are--

    (1) Manufacturers' excise taxes imposed on certain motor-vehicle 

articles, tires and inner tubes, gasoline, lubricating oils, coal, 

fishing equipment, firearms, shells, and cartridges sold by 

manufacturers, producers, or importers; and

    (2) Special-fuels excise taxes imposed at the retail level on diesel 

fuel and special motor fuels.

    (b) Sometimes the law exempts the Federal Government from these 

taxes. Contracting officers should solicit prices on a tax-exclusive 

basis when it is known that the Government is exempt from these taxes, 

and on a tax-inclusive basis when no exemption exists.

    (c) Executive agencies shall take maximum advantage of available 

Federal excise tax exemptions.



[48 FR 42293, Sept. 19, 1983, as amended at 55 FR 52793, Dec. 21, 1990]