[Code of Federal Regulations]
[Title 48, Volume 5]
[Revised as of October 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR852.229-71]

[Page 244]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 8--DEPARTMENT OF VETERANS AFFAIRS
 
Sec. 852.229-71  Purchases for patients using Government funds and/or 

personal funds of patients.

    When contracts are for items to be purchased from both Government 
funds and personal funds of patients, the following provision will be 
included as a part of the Federal, State, and local tax clause in FAR 
52.229-1 or, if the contract is for commercial items, as an addendum to 
FAR clause 52.212-4:

                      Sales or Use Taxes (APR 1984)

    Any article purchased from this contract, payable from personal 
funds of patients, will be subject to any applicable sales or use tax 
levied thereon by any State, or by duly constituted taxing authority 
therein having jurisdiction to levy such a tax; the total amount of the 
tax applicable to such purchase payable from personal funds of patients 
will be computed on the total amount of the order and will be shown as a 
separate item on the purchase order and invoice. The bidder shall 
identify the applicable taxes and rates in his/her bid.

                           (End of provision)

[49 FR 12629, Mar. 29, 1984, as amended at 50 FR 794, 796, Jan. 7, 1985; 
63 FR 17339, Apr. 9, 1998]