Regulations last checked for updates: May 18, 2024

Title 48 - Federal Acquisition Regulations System last revised: May 14, 2024
1529.303 - 1529.303 Application of State and local taxes to Government contractors and subcontractors.

Contractors are responsible for determining the availability of State and local tax exemptions and obtaining such exemptions, if available, unless the Contracting Officer determines under FAR 31.205-41(b)(3) that the administrative burden outweighs the corresponding benefit. Contractors are responsible for ensuring that subcontractors also seek and obtain such exemptions, if available.

authority: 5 U.S.C. 301 and 41 U.S.C. 418b.
source: 54 FR 49998, Dec. 4, 1989, unless otherwise noted.
cite as: 48 CFR 1529.303