48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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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3 sections with “North Carolina Sales and Use Tax Act”

  • FAR 52.229-2 North Carolina State and Local Sales and Use Tax.
    …t the following clause in solicitations and 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, supplie…
  • FAR 29.401-2 Construction contracts performed in North Carolina.
    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 …
  • FAR 29.304 Matters requiring special consideration.
    …included in contracts when delivery points are not known at time of contracting. (d) The North Carolina State and local sales and use tax. (1) The North Carolina Sales and Use Tax Act authorizes counties and incorporated cities and towns …

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.