48 CFR 829.303 - 829.303 Application of State and local taxes to Government contractors and subcontractors.

Regulations last checked for updates: Feb 11, 2026

Title 48 - Federal Acquisition Regulations System last revised: Jan 28, 2026

View all text of Subpart 829.3 [829.303 - 829.303]

829.303 - 829.303 Application of State and local taxes to Government contractors and subcontractors.

(a) The authority to make the determination prescribed in FAR 29.303(a) is delegated, without power of redelegation, to the head of the contracting activity (HCA).

[83 FR 48259, Sept. 24, 2018]

authority: 26 U.S.C. 5214(a)(2), 5271, 7510; 40 U.S.C. 121(c); 41 U.S.C. 1303(a)(2); 41 U.S.C. 1702 and 48 CFR 1.301-1.304

source: 73 FR 2717, Jan. 15, 2008, unless otherwise noted.

cite as: 48 CFR 829.303