Regulations last checked for updates: May 18, 2024

Title 48 - Federal Acquisition Regulations System last revised: May 14, 2024
552.229-71 - 552.229-71 Federal Excise Tax—DC Government.

As prescribed in 529.470b, insert the following clause:

Federal Excise Tax—DC Government (SEP 1999)

If the District of Columbia cites an Internal Revenue Tax Exempt Certificate Number on orders placed under this contract, the Contractor shall bill shipments to the District of Columbia at prices exclusive of Federal excise tax and show the amount of such tax on the invoice.

(End of clause) [64 FR 37229, July 9, 1999, as amended at 86 FR 55524, Oct. 6, 2021]
authority: 40 U.S.C. 121(c)
source: 64 FR 37229, July 9, 1999, unless otherwise noted.
cite as: 48 CFR 552.229-71