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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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28 sections with “Local taxes”

  • FAR 52.229-3 Federal, State, and Local Taxes.
    As prescribed in 29.401-3, insert the following clause: Federal, State, and Local Taxes (FEB 2013) (a) As used in this clause— After-imposed Federal tax means any new or increased Federal excise tax or duty, or tax that was exempted or e…
  • FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).
    As prescribed in 29.401-3, insert the following clause: Federal, State, and Local Taxes (State and Local Adjustments) (FEB 2013) (a) As used in this clause— After-imposed tax means any new or increased Federal, State, or local tax or dut…
  • FAR 29.401-3 Federal, State, and local taxes.
    …ided in paragraph (b) of this section, insert the clause at 52.229-3, Federal, State, and Local Taxes, in solicitations and contracts if— (1) The contract is to be performed wholly or partly in the United States or its outlying areas; (2)…
  • FAR 52.229-1 State and Local Taxes.
    As prescribed in 29.401-1, insert the following clause: State and Local Taxes (APR 1984) Notwithstanding the terms of the Federal, State, and Local Taxes clause, the contract price excludes all State and local taxes levied on or measured …
  • FAR 29.303 Application of State and local taxes to Government contractors and subcontractors.
    …designated as agents of the Government for the purpose of claiming immunity from State or local sales or use taxes. Before any activity contends that a contractor is an agent of the Government, the matter shall be referred to the agency hea…
  • FAR 29.302 Application of State and local taxes to the Government.
    … Generally, purchases and leases made by the Federal Government are immune from State and local taxation. Whether any specific purchase or lease is immune, however, is a legal question requiring advice and assistance of the agency-designate…
  • FAR 29.305 State and local tax exemptions.
    (a) Evidence of exemption. Evidence needed to establish exemption from State or local taxes depends on the grounds for the exemption claimed, the parties to the transaction, and the requirements of the taxing jurisdiction. Such evidence may…
  • FAR 52.229-2 North Carolina State and Local Sales and Use Tax.
    …d contracts for construction to be performed in North Carolina: North Carolina State and Local Sales and Use Tax (APR 1984) (a) Materials, as used in this clause, means building materials, supplies, fixtures, and equipment that become a p…
  • FAR 2.101 Definitions.
    …expense and sold in substantial quantities, on a competitive basis, to multiple State and local governments or to multiple foreign governments. Commercial service means— (1) Installation services, maintenance services, repair services, tr…
  • FAR 29.304 Matters requiring special consideration.
    The imposition of State and local taxes may result in special contract considerations including the following: (a) With coordination of the agency-designated counsel, a contract may (1) state that the contract price includes or excludes a …
  • 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 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …ted States and its outlying areas, this clause applies in lieu of any Federal, State, and local taxes clause of the contract. (b) Definitions. As used in this clause— Contract date means the date set for bid opening or, if this is a negot…
  • FAR 53.229 Taxes (SF's 1094, 1094-A).
    …cord. SF's 1094 and 1094-A are prescribed for use in establishing exemption from State or local taxes, as specified in 29.302(b).
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …. destination. (k) Taxes. The contract price includes all applicable Federal, State, and local taxes and duties. (l) Termination for the Government's convenience. The Government reserves the right to terminate this contract, or any part h…
  • FAR 14.201-8 Price-related factors.
    …t to the Government, including the assumed administrative costs. (d) Federal, State, and local taxes (see part 29). (e) Origin of supplies, and, if foreign, the application of the Buy American statute or any other prohibition on foreign p…
  • FAR 29.000 Scope of part.
    …y 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 t…
  • FAR 29.401-1 Indefinite-delivery contracts for leased equipment.
    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 Uni…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …price, but shall be reimbursed separately. (n) Taxes. As used in the Federal, State, and Local Taxes clause or in any other clause that provides for certain taxes or duties to be included in, or excluded from, the contract price, the term …
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …price, but shall be reimbursed separately. (p) Taxes. As used in the Federal, State, and Local Taxes clause or in any other clause that provides for certain taxes or duties to be included in, or excluded from, the contract price, the term …
  • DFARS 204.7103-1 Criteria for establishing.
    …ves ancillary functions, like packaging and handling, transportation, payment of state or local taxes, or use of reusable containers, and these functions are normally performed by the contractor and the contractor is normally entitled to re…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …nse in connection with obtaining, attempting to obtain, or performing a Federal, state or local government contract or subcontract; violation of Federal or state antitrust statutes relating to the submission of offers; or Commission of embe…
  • FAR 52.232-12 Advance Payments.
    …nsured by others operating plants and properties of similar character in the same general locality; (ii) Adequate insurance against liability on account of damage to persons or property; and (iii) Adequate insurance under all applicable w…
  • DFARS 252.236-7012 Military construction on Kwajalein Atoll—evaluation preference.
    …nce (MAR 1998) (a) Definitions. As used in this provision— (1) Marshallese firm means a local firm incorporated in the Marshall Islands, or otherwise legally organized under the laws of the Marshall Islands, that— (i) Is more than 50 per…
  • FAR 52.209-5 Certification Regarding Responsibility Matters.
    …nnection with obtaining, attempting to obtain, or performing a public (Federal, State, or local) contract or subcontract; violation of Federal or State antitrust statutes relating to the submission of offers; or commission of embezzlement, …
  • FAR 52.222-50 Combating Trafficking in Persons.
    …pplicable, the hazardous nature of the work; (ii) Use recruiters that do not comply with local labor laws of the country in which the recruiting takes place; (6) Charge employees or potential employees recruitment fees; (7)(i) Fail to pr…
  • FAR 52.229-10 State of New Mexico Gross Receipts and Compensating Tax.
    … thereof, within the State of New Mexico. The allowability of any gross receipts taxes or local option taxes lawfully paid to the State of New Mexico by the Contractor or its subcontractors will be determined in accordance with the Allowabl…
  • DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …prescribed in 232.908. (F) Use the provision at 252.232-7014, Notification of Payment in Local Currency (Afghanistan), as prescribed in 232.7202. (xv) Part 237—Service Contracting. (A) Use the clause at 252.237-7010, Prohibition on Interr…
  • DFARS 237.104 Personal services contracts.
    … will be evaluated. The contracting officer shall solicit applicants through at least one local publication which serves the area of the facility. Acquisitions under this section for personal service contracts are exempt from the posting an…

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.