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48 CFR · Federal Acquisition Regulation and Defense supplement

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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.

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48 sections with “All applicable Federal, State, and local taxes and duties”: the first 40

  • FAR 31.107 Contracts with State, local, and federally recognized Indian tribal governments.
    …s and standards for determining costs applicable to contracts with State, local, and federally recognized Indian tribal governments. They provide the basis for a uniform approach to the problem of determining costs and to promote efficiency…
  • FAR 52.229-3 Federal, State, and Local Taxes.
    …f legislative, judicial, or administrative action taking effect after the contract date. All applicable Federal, State, and local taxes and duties means all taxes and duties, in effect on the contract date, that the taxing authority is imp…
  • FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).
    …f legislative, judicial, or administrative action taking effect after the contract date. All applicable Federal, State, and local taxes and duties means all taxes and duties, in effect on the contract date, that the taxing authority is imp…
  • FAR 22.1016 Statement of equivalent rates for Federal hires.
    … clause at 52.222-42, Statement of Equivalent Rates for Federal Hires, (see 22.1006(b)) shall set forth those wage rates and fringe benefits that would be paid by the contracting activity to the various classes of service employees expected…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    … Products and Commercial Services (NOV 2023) (a) Inspection/Acceptance. The Contractor shall only tender for acceptance those items that conform to the requirements of this contract. The Government reserves the right to inspect or test any…
  • FAR 32.409-3 Security, supervision, and covenants.
    (a) If advance payments are approved, the contracting officer shall enter into an agreement with the contractor covering special accounts and suitable covenants protecting the Government's interest (see 32.411). This requirement generally a…
  • FAR 47.303-3 F.o.b. origin, freight allowed.
    (a) Explanation of delivery term. F.o.b. origin, freight allowed means— (1) Free of expense to the Government delivered— (i) On board the indicated type or conveyance of the carrier (or of the Government, if specified) at a designated poi…
  • FAR 52.203-12 Limitation on Payments to Influence Certain Federal Transactions.
    …d other technical services, a payment in an amount that is consistent with the amount normally paid for such services in the private sector. Recipient includes the Contractor and all subcontractors. This term excludes an Indian tribe, trib…
  • FAR 52.212-1 Instructions to Offerors—Commercial Products and Commercial Services.
    …Services (SEP 2023) (a) North American Industry Classification System (NAICS) code and small business size standard. The NAICS code(s) and small business size standard(s) for this acquisition appear elsewhere in the solicitation. However, …
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    … and Certifications—Commercial Products and Commercial Services (OCT 2025) The Offeror shall complete only paragraph (b) of this provision if the Offeror has completed the annual representations and certification electronically in the Syst…
  • FAR 52.222-41 Service Contract Labor Standards.
    …tions. As used in this clause— Contractor when this clause is used in any subcontract, shall be deemed to refer to the subcontractor, except in the term “Government Prime Contractor.” Service employee means any person engaged in the perfo…
  • FAR 52.223-3 Hazardous Material Identification and Material Safety Data.
    …ragraph (a) of this clause, to be delivered under this contract. The hazardous material shall be properly identified and include any applicable identification number, such as National Stock Number or Special Item Number. This information sh…
  • FAR 52.225-26 Contractors Performing Private Security Functions Outside the United States.
    …predictable high-threat environment where personnel performing security functions may be called upon to use deadly force. Private security functions means activities engaged in by a Contractor, as follows: (1) Guarding of personnel, facil…
  • FAR 52.247-31 F.o.b. Origin, Freight Allowed.
    As prescribed in 47.303-3(c), insert the following clause: F.o.b. Origin, Freight Allowed (FEB 2006) (a) The term f.o.b. origin, freight allowed, as used in this clause, means— (1) Free of expense to the Government delivered— (i) On boa…
  • DFARS 252.215-7010 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    …ervice exception. For a commercial product or commercial service exception, the Offeror shall submit, at a minimum, information that is adequate for determining commerciality and evaluating the reasonableness of the price for this acquisiti…
  • DFARS 252.223-7002 Safety Precautions for Ammunition and Explosives.
    … having fire or explosive characteristics. (b) Safety requirements. (1) The Contractor shall comply with the requirements of DoD Manual 4145.26, DoD Contractors' Safety Manual for Ammunition and Explosives, hereafter referred to as “the ma…
  • DFARS 252.223-7007 Safeguarding Sensitive Conventional Arms, Ammunition, and Explosives.
    …he Contractor as Government-furnished property under this contract: (c) The Contractor shall comply with the requirements of DoD Manual 5100.76, as specified in the statement of work. The edition of DoD Manual 5100.76 in effect on the date…
  • DFARS 252.225-7039 Defense Contractors Performing Private Security Functions Outside the United States.
    …xercises, when designated by the Combatant Commander. (c) Requirements. The Contractor shall— (1) Ensure that all Contractor personnel who are responsible for performing private security functions under this contract comply with 32 CFR pa…
  • DFARS 252.225-7040 Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States.
    …ractors authorized to accompany the Force, or CAAF, means contractor personnel, including all tiers of subcontractor personnel, who are authorized to accompany U.S. Armed Forces in applicable operations and have been afforded CAAF status th…
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    …que item identifiers that have machine-readable data elements to distinguish an item from all other like and unlike items. National stock number means a 13-digit stock number used to identify items of supply. It consists of a four-digit Fe…
  • FAR 2.101 Definitions.
    …agency needs by contract. Acquisition planning means the process by which the efforts of all personnel responsible for an acquisition are coordinated and integrated through a comprehensive plan for fulfilling the agency need in a timely ma…
  • FAR 19.705-7 Compliance with the subcontracting plan.
    (a) General. Maximum practicable utilization of small business, veteran-owned small business, service-disabled veteran-owned small business, HUBZone small business, small disadvantaged business, and women-owned small business concerns as su…
  • FAR 22.1703 Policy.
    …of Defense or contracts for commercial products. Government solicitations and contracts shall— (a) Prohibit contractors, contractor employees, subcontractors, subcontractor employees, and their agents from— (1) Engaging in severe forms of…
  • FAR 28.307-2 Liability.
    …sease statutes. If occupational diseases are not compensable under those statutes, they shall be covered under the employer's liability section of the insurance policy, except when contract operations are so commingled with a contractor's c…
  • FAR 31.205-41 Taxes.
    (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part 29), except as otherwise provided in paragraph (b) below that are required to be and are paid or accrued in accordance with generally accepted ac…
  • FAR 31.603 Requirements.
    (a) Contracts that refer to this subpart 31.6 for determining allowable costs under contracts with State, local and Indian tribal governments shall be deemed to refer to, and shall have the allowability of costs determined by the contractin…
  • FAR 49.502 Termination for convenience of the Government.
    … simplified acquisition threshold (short form)—(1) General use. The contracting officer shall insert the clause at 52.249-1, Termination for Convenience of the Government (Fixed-Price) (Short Form), in solicitations and contracts when a fix…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …re subject to price revision in accordance with this clause; provided, that in no event shall the total final price of these items exceed the ceiling price of ___ dollars ($___). Any supplies or services that are to be (1) ordered separatel…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …re subject to price revision in accordance with this clause; provided, that in no event shall the total final price of these items exceed the ceiling price of ___ dollars ($___). The prices of these items shown in the Schedule are the initi…
  • FAR 52.222-50 Combating Trafficking in Persons.
    …act on account of which anything of value is given to or received by any person. Commercially available off-the-shelf (COTS) item—(1) Means any item of supply (including construction material) that is— (i) A commercial product (as defined…
  • FAR 52.222-54 Employment Eligibility Verification.
    …nt Eligibility Verification (JAN 2025) (a) Definitions. As used in this clause— Commercially available off-the-shelf (COTS) item— (1) Means any item of supply that is— (i) A commercial product (as defined in paragraph (1) of the definit…
  • FAR 52.223-10 Waste Reduction Program.
    …eing generated through waste prevention, recycling, or purchasing recycled and environmentally preferable products. (b) Consistent with the requirements of section 207 of Executive Order 14057, the Contractor shall establish a program to p…
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    … are levied by the government of the country concerned or by its political subdivisions. All applicable taxes and duties means all taxes and duties, in effect on the contract date, that the taxing authority is imposing and collecting on th…
  • FAR 52.232-12 Advance Payments.
    …es], or (2) under a letter of credit. The amount of the invoice or voucher submitted plus all advance payments previously approved shall not exceed $___ If a letter of credit is used, the Contractor shall withdraw cash only when needed for …
  • FAR 52.247-29 F.o.b. Origin.
    …ation prescribes commercial zones at Subpart B of 49 CFR part 372). (b) The Contractor shall— (1)(i) Pack and mark the shipment to comply with contract specifications; or (ii) In the absence of specifications, prepare the shipment in con…
  • FAR 52.247-32 F.o.b. Origin, Freight Prepaid.
    …s prepaid by the contractor to the point specified in the contract. (b) The Contractor shall— (1)(i) Pack and mark the shipment to comply with contract specifications; or (ii) In the absence of specifications, prepare the shipment in con…
  • FAR 52.247-33 F.o.b. Origin, With Differentials.
    …indicated in Contractor's offer may be added to the contract price. (b) The Contractor shall— (1)(i) Pack and mark the shipment to comply with contract specification; or (ii) In the absence of specifications, prepare the shipment in conf…
  • FAR 52.249-6 Termination (Cost-Reimbursement).
    …o make progress in the work so as to endanger performance. (b) The Contracting Officer shall terminate by delivering to the Contractor a Notice of Termination specifying whether termination is for default of the Contractor or for convenien…
  • DFARS 252.239-7010 Cloud Computing Services.
    …Technology (IT), means the senior Federal official or executive with the authority to formally assume responsibility for operating an information system at an acceptable level of risk to organizational operations (including mission, functio…
  • FAR 14.201-8 Price-related factors.
    … paragraphs (a) through (e) below may be applicable in evaluation of bids for award and shall be included in the solicitation when applicable. (See 14.201-5(c).) (a) Foreseeable costs or delays to the Government resulting from such factors…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.