Regulations last checked for updates: May 04, 2025

Title 48 - Federal Acquisition Regulations System last revised: Oct 18, 2025
1329.203 - 1329.203 Other Federal tax exemptions.
1329.203-70 - 1329.203-70 DOC Federal tax exemption.

(a) The Office of Acquisition Management has obtained a permit from the U.S. Bureau of Alcohol, Tobacco, Firearms and Explosives enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for non-beverage Government use.

(b) When purchasing spirits for non-beverage use by DOC personnel, the contracting officer shall attach a copy of the permit to the contract. Upon receipt of the spirits, the contractor shall return the permit to the contracting officer unless future orders are anticipated.

source: 75 FR 10570, Mar. 8, 2010, unless otherwise noted.
cite as: 48 CFR 1329.203-70