48 CFR 2829.302 - 2829.302 Application of State and local taxes to the Government.

Regulations last checked for updates: May 02, 2025

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

2829.302 - 2829.302 Application of State and local taxes to the Government.

Generally, purchases and leases made by the Federal Government are immune from State and local taxation.

authority: 28 U.S.C. 510; 40 U.S.C. 486(c); 28 CFR 0.75(j) and 0.76(j)

source: 87 FR 47118, Aug. 2, 2022, unless otherwise noted.

cite as: 48 CFR 2829.302