[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: 48CFR29.302]



[Page 570]

 

            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]