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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 “State and local taxes”

  • 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.
    …mally be 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 a…
  • FAR 29.302 Application of State and local taxes to the Government.
    (a) 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-design…
  • FAR 29.401-3 Federal, State, and local taxes.
    …ept as provided 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 …
  • 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 29.305 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.
    …tations 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, supplies, fixtures, and equipment that …
  • FAR 52.229-10 State of New Mexico Gross Receipts and Compensating Tax.
    As prescribed in 29.401-4(b), insert the following clause: State of New Mexico Gross Receipts and Compensating Tax (APR 2003) (a) Within thirty (30) days after award of this contract, the Contractor shall advise the State of New Mexico of…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …s operations of which are controlled by, one or more women who are citizens of the United States and who are economically disadvantaged in accordance with 13 CFR part 127, and the concern is certified by SBA or an approved third-party certi…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    … or alleged direct or contributory infringement of, or inducement to infringe, any United States or foreign patent, trademark or copyright, arising out of the performance of this contract, provided the Contractor is reasonably notified of s…
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    … this contract provides for furnishing supplies or performing services outside the United 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…
  • FAR 2.101 Definitions.
    …eans— (1) Professional services of an architectural or engineering nature, as defined by State law, if applicable, that are required to be performed or approved by a person licensed, registered, or certified to provide those services; (2)…
  • 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 …
  • DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …52.225-7039, Defense Contractors Performing Private Security Functions Outside the United States, as prescribed in 225.302-6, to comply with section 862 of the National Defense Authorization Act for Fiscal Year 2008 (Pub. L. 110-181). (Z) …
  • 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 52.216-16 Incentive Price Revision—Firm Target.
    … Table 15-2, FAR 15.408, or in any other form on which the parties agree— (i) A detailed statement of all costs incurred up to the end of that month in performing all work under the items; (ii) An estimate of costs of further performance,…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …elivered and to be delivered and services performed and to be performed. (ii) A detailed statement of all costs incurred in the performance of this contract through the end of the month specified above, in the format of Table 15-2, FAR 15.…
  • FAR 52.222-50 Combating Trafficking in Persons.
    …ishes supplies or services to or for a prime contractor or another subcontractor. United States means the 50 States, the District of Columbia, and outlying areas. (b) Policy. The United States Government has adopted a policy prohibiting t…
  • FAR 52.232-12 Advance Payments.
    … demand. For purposes of this paragraph, the contract price shall be considered to be the stated contract price of $___, less any subsequent price reductions under the contract, plus (1) any price increases resulting from any terms of this …
  • DFARS 252.236-7012 Military construction on Kwajalein Atoll—evaluation preference.
    …st of the operating equipment and physical plant are in the Marshall Islands. (2) United States firm means a firm incorporated in the United States that complies with the following: (i) The corporate headquarters are in the United States;…
  • 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 53.229 Taxes (SF's 1094, 1094-A).
    …bility Record. 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 52.209-5 Certification Regarding Responsibility Matters.
    …ense in connection 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 embe…
  • DFARS 204.7103-1 Criteria for establishing.
    …shall have its own delivery schedule, period of performance, or completion date expressly stated (“as required” constitutes an expressly stated delivery term). (i) The fact that there is more than one delivery date, destination, performanc…
  • DFARS 237.104 Personal services contracts.
    …d degrees in counseling or related academic disciplines and who meet all requirements for State licensure and board certification requirements, if any, within their fields of specialization. (B) Sources for personal services contracts with…
  • FAR 14.201-8 Price-related factors.
    …gregate cost 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 o…
  • FAR 29.000 Scope of part.
    …ing immunity 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. …

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.