[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: 48CFR29.203]



[Page 569-570]

 

            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



[[Page 570]]



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]