48 CFR 229.204 - 229.204 Federal excise tax on specific foreign contract payments.

Regulations last checked for updates: May 02, 2025

Title 48 - Federal Acquisition Regulations System last revised: Oct 18, 2025

Collapse to view only 229.204 - 229.204 Federal excise tax on specific foreign contract payments.

Table of Contents

229.204 - 229.204 Federal excise tax on specific foreign contract payments.

The contracting officer shall not authorize the Governmentwide commercial purchase card as a method of payment during any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, indicating that the contractor is fully exempt from the tax.

authority: 41 U.S.C. 1303 and 48 CFR chapter 1

source: 56 FR 36405, July 31, 1991, unless otherwise noted.

cite as: 48 CFR 229.204