Regulations last checked for updates: May 16, 2024

Title 48 - Federal Acquisition Regulations System last revised: May 14, 2024
52.229-1 - 52.229-1 State and Local Taxes.

As prescribed in 29.401-1, insert the following clause:

State and Local Taxes (APR 1984)

Notwithstanding the terms of the Federal, State, and Local Taxes clause, the contract price excludes all State and local taxes levied on or measured by the contract or sales price of the services or completed supplies furnished under this contract. The Contractor shall state separately on its invoices taxes excluded from the contract price, and the Government agrees either to pay the amount of the taxes to the Contractor or provide evidence necessary to sustain an exemption.

(End of clause) [48 FR 42478, Sept. 19, 1983, as amended at 68 FR 28086, May 22, 2003]
authority: 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.
source: 48 FR 42478, Sept. 19, 1983, unless otherwise noted.
cite as: 48 CFR 52.229-1