FAR and DFARS › FAR Part 29: Taxes › Subpart 29.4
FAR 29.401-2 Construction contracts performed in North Carolina.
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 the contracting officer to include the North Carolina State and Local Sales and Use Tax clause in solicitations and contracts for construction performed in North Carolina. For vessel repair performed in North Carolina, the clause must be used with Alternate I. It matters to contractors because it determines which tax clause will appear in their North Carolina construction or vessel repair contract.
Applies to: Solicitations and contracts for construction or vessel repair performed in North Carolina
Key terms: North Carolina State and Local Sales and Use Tax · construction · vessel repair · Alternate I · contracting officer
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
The contracting officer shall insert the clause at 52.229-2, North Carolina State and Local Sales and Use Tax, in solicitations and contracts for construction to be performed in North Carolina. If the requirement is for vessel repair to be performed in North Carolina, the clause shall be used with its Alternate I.
Sections it refers to
- 52.229-2 North Carolina State and Local Sales and Use Tax.
← 29.401-1 Indefinite-delivery contracts for leased equipment. · 29.401-3 Federal, State, and local taxes. →
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.