FAR and DFARS › FAR Part 29: Taxes › Subpart 29.4
FAR 29.401-1 Indefinite-delivery contracts for leased equipment.
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 section tells contracting officers when to include the State and Local Taxes clause in solicitations and contracts for leased equipment. It applies when a fixed-price indefinite-delivery contract is planned, performance will occur wholly or partly in the United States or its outlying areas, and the delivery locations are not known at the time of contracting.
Applies to: Solicitations and contracts for leased equipment
What it requires
- Insert the clause at 52.229-1, State and Local Taxes, in solicitations and contracts for leased equipment when the conditions in (a) through (c) are met.
Key terms: indefinite-delivery contract · leased equipment · fixed-price · United States or its outlying areas · place or places of delivery
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
Insert the clause at 52.229-1, State and Local Taxes, in solicitations and contracts for leased equipment when—
(a) A fixed-price indefinite-delivery contract is contemplated;
(b) The contract will be performed wholly or partly in the United States or its outlying areas; and
(c) The place or places of delivery are not known at the time of contracting.
Sections it refers to
- 52.229-1 State and Local Taxes.
← 29.401 Domestic contracts. · 29.401-2 Construction contracts performed in North Carolina. →
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.