FAR and DFARS › FAR Part 29: Taxes
FAR 29.000 Scope of part.
The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.
In plain English
This part of the FAR sets out policies and procedures for using tax clauses in contracts, claiming immunity or exemption from taxes, and obtaining tax refunds. It explains how Federal, State, and local taxes apply to certain supplies and services bought by executive agencies and how they apply to the Federal Government. It is general information for Government personnel and does not cover the full scope of tax laws and regulations.
Applies to: Government personnel using FAR Part 29
Key terms: tax clauses · immunity · exemption · tax refunds · executive agencies
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
This part prescribes policies and procedures for (a) using tax clauses in contracts (including foreign contracts), (b) asserting immunity or exemption from taxes, and (c) obtaining tax refunds. It explains Federal, State, and local taxes on certain supplies and services acquired by executive agencies and the applicability of such taxes to the Federal Government. It is for the general information of Government personnel and does not present the full scope of the tax laws and regulations.
Rule changes for FAR Part 29
- Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 5, 24, and 29 ↗ · proposed 2026-06-23 · comments due 2026-07-23
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.