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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181 sections with “Tax”: the first 40
- FAR 29.101 Resolving tax problems.(a) Contract tax problems are essentially legal in nature and vary widely. Specific tax questions must be resolved by reference to the applicable contract terms and to the pertinent tax laws and regulations. Therefore, when tax questions ar…
- FAR 29.204 Federal excise tax on specific foreign contract payments.…s at 26 CFR 1.5000C-1 through 1.5000C-7 require acquiring agencies to collect this excise tax via withholding on applicable contract payments (see 29.402-3, 31.205-41(b)(8)). Agencies merely withhold the tax (section 5000C tax) for the Inte…
- FAR 29.303 Application of State and local taxes to Government contractors and subcontractors.…s 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 head for review. The r…
- 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 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 52.204-3 Taxpayer identification.As prescribed in 4.905, insert the following provision: Taxpayer Identification (OCT 1998) (a) Definitions. Common parent, as used in this provision, means that corporate entity that owns or controls an affiliated group of corporations t…
- FAR 52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law.…(d), insert the following provision: Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law (FEB 2016) (a) As required by sections 744 and 745 of Division E of the Consolidated and F…
- 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 52.229-2 North Carolina State and Local Sales and Use Tax.…truction 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 part of or are annexe…
- 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 52.229-6 Taxes—Foreign Fixed-Price Contracts.As prescribed in 29.402-1(a), insert the following clause: Taxes—Foreign Fixed-Price Contracts (FEB 2013) (a) To the extent that this contract provides for furnishing supplies or performing services outside the United States and its outly…
- FAR 52.229-7 Taxes—Fixed-Price Contracts With Foreign Governments.As prescribed in 29.402-1(b), insert the following clause: Taxes—Fixed—Price Contracts With Foreign Governments (FEB 2013) (a) Contract date, as used in this clause, means the date set for bid opening or, if this is a negotiated contract …
- FAR 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.As prescribed in 29.402-2(a), insert the following clause: Taxes—Foreign Cost-Reimbursement Contracts (MAR 1990) (a) Any tax or duty from which the United States Government is exempt by agreement with the Government of ____ [insert name o…
- FAR 52.229-9 Taxes—Cost-Reimbursement Contracts With Foreign Governments.As prescribed in 29.402-2(b), insert the following clause: Taxes—Cost-Reimbursement Contracts With Foreign Governments (MAR 1990) (a) Any tax or duty from which the United States Government is exempt by agreement with the Government of __…
- FAR 52.229-10 State of New Mexico Gross Receipts and Compensating Tax.…1-4(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 this contract by regi…
- FAR 52.229-11 Tax on Certain Foreign Procurements—Notice and Representation.As prescribed in 29.402-3(a), insert the following provision: Tax on Certain Foreign Procurements—Notice and Representation (JUN 2020) (a) Definitions. As used in this provision— Foreign person means any person other than a United States…
- FAR 52.229-12 Tax on Certain Foreign Procurements.As prescribed in 29.402-3(b), insert the following clause: Tax on Certain Foreign Procurements (FEB 2021) (a) Definitions. As used in this clause— Foreign person means any person other than a United States person. United States person, …
- FAR 52.229-13 Taxes—Foreign Contracts in Afghanistan.As prescribed in 29.402-4(a), use the following clause: Taxes—Foreign Contracts in Afghanistan (NOV 2021) (a) Definition. U.S. Forces, as used in this clause, means the entity comprising the members of the force and of the civilian compon…
- FAR 52.229-14 Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement).As prescribed in 29.402-4(b), use the following clause: Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement) (NOV 2021) (a) Definition. North Atlantic Treaty Organization (NATO) Forces, as…
- DFARS 252.229-7001 Tax Relief.Basic. As prescribed in 229.402-70(a) and (a)(1), use the following clause: Tax Relief—Basic (APR 2020) (a) Prices set forth in this contract are exclusive of all taxes and duties from which the United States Government is exempt by virtu…
- DFARS 252.229-7003 Tax Exemptions (Italy).As prescribed in 229.402-70(c)(1), use the following clause: Tax Exemptions (Italy) (MAR 2012) (a) As the Contractor represented in its offer, the contract price, including the prices in subcontracts awarded under this contract, does not …
- DFARS 252.229-7005 Tax exemptions (Spain).As prescribed in 229.402-70(e)(1), use the following clause: Tax Exemptions (Spain) (MAR 2012) (a) As the Contractor represented in its offer, the contract price, including the prices in subcontracts awarded under this contract, does not …
- DFARS 252.229-7009 Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).…bed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom) (JUN 1997) (a) Pursuant to an agreement between the United States Government and Her Majesty's (HM)…
- DFARS 252.229-7011 Reporting of Foreign Taxes—U.S. Assistance Programs.As prescribed in 229.170-4, use the following clause: Reporting of Foreign Taxes—U.S. Assistance Programs (SEP 2005) (a) Definition. Commodities, as used in this clause, means any materials, articles, supplies, goods, or equipment. (b) C…
- DFARS 252.229-7012 Tax exemptions (Italy)—representation.As prescribed in 229.402-70(c)(2), use the following provision: Tax Exemptions (Italy)—Representation (MAR 2012) (a) Exemptions. The United States Government is exempt from payment of— (1) Imposta Valore Aggiunto (IVA) tax in accordance …
- DFARS 252.229-7013 Tax exemptions (Spain)—representation.As prescribed in 229.402-70(e)(2), use the following provision: Tax Exemptions (Spain)—Representation (APR 2012) (a) Exemptions. In accordance with tax relief agreements between the United States Government and the Spanish Government, and…
- FAR 29.401-4 New Mexico gross receipts and compensating tax.…ervices, as used in this subsection, is as defined in the Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means all activities engaged in for other persons for a consideration, which activit…
- FAR 29.402-3 Tax on certain foreign procurements.(a) Insert the provision at 52.229-11, Tax on Certain Foreign Procurements—Notice and Representation, in solicitations, including solicitations using part 12 procedures for the acquisition of commercial products and commercial services, unl…
- DFARS 252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements.…ribed in 229.402-70(k), use the following clause: Full Exemption From Two-Percent Excise Tax on Certain Foreign Procurements (OCT 2022) (a) As the Contractor represented in its offer, any item, including any item delivered under subcontra…
- FAR 29.302 Application of State and local taxes to the Government.…ally, 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-designated coun…
- FAR 29.401-3 Federal, State, and local taxes.…n 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) A fix…
- FAR 29.402-4 Taxes—Foreign Contracts in Afghanistan.(a) Use the clause at 52.229-13, Taxes—Foreign Contracts in Afghanistan, in solicitations and contracts with performance in Afghanistan awarded by or on behalf of U.S. Forces, unless the clause at 52.229-14 is used. (b) Use the clause at 5…
- FAR 52.209-12 Certification Regarding Tax Matters.As prescribed in 9.104-7(e), insert the following provision: Certification Regarding Tax Matters (OCT 2025) (a) This provision implements section 523 of Division B of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. …
- FAR 53.229 Taxes (SF's 1094, 1094-A).SF 1094 (Rev. 12/96), U.S. Tax Exemption Form, and SF 1094-A (Rev. 12/96), Tax Exemption Forms Accountability 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)…
- DFARS 229.101 Resolving tax problems.…on the designated legal counsels, see PGI 229.101(a). (b) For information on fuel excise taxes, see PGI 229.101(b). (c) For guidance on directing a contractor to litigate the applicability of a particular tax, see PGI 229.101(c). (d) For…
- DFARS 229.204 Federal excise tax on specific foreign contract payments.… any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certa…
- DFARS 232.1108-70 Prohibition of Governmentwide commercial purchase card as a method of payment when the tax on certain foreign procurements applies.… any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certa…
- DFARS 252.229-7006 Value Added Tax Exclusion (United Kingdom)As prescribed in 229.402-70(f), use the follow clause: Value Added Tax Exclusion (United Kingdom) (DEC 2011) The supplies or services identified in this contract are to be delivered at a price exclusive of value added tax under arrangemen…
- FAR 4.203 Taxpayer identification information.(a) If the contractor has furnished a Taxpayer Identification Number (TIN) when completing the solicitation provision at 52.204-3, Taxpayer Identification, or paragraph (l) of the solicitation provision at 52.212-3, Offeror Representations …
FAR (chapter 1)
- Part 1 Federal Acquisition Regulations System 58 sections
- Part 2 Definitions of Words and Terms 3 sections
- Part 3 Improper Business Practices and Personal Conflicts of Interest 98 sections
- Part 4 Administrative and Information Matters 116 sections
- Part 5 Publicizing Contract Actions 34 sections
- Part 6 Competition Requirements 34 sections
- Part 7 Acquisition Planning 34 sections
- Part 8 Required Sources of Supplies and Services 67 sections
- Part 9 Contractor Qualifications 106 sections
- Part 10 Market Research 4 sections
- Part 11 Describing Agency Needs 33 sections
- Part 12 Acquisition of Commercial Products and Commercial Services 38 sections
- Part 13 Simplified Acquisition Procedures 49 sections
- Part 14 Sealed Bidding 82 sections
- Part 15 Contracting by Negotiation 81 sections
- Part 16 Types of Contracts 74 sections
- Part 17 Special Contracting Methods 50 sections
- Part 18 Emergency Acquisitions 34 sections
- Part 19 Small Business Programs 126 sections
- Part 22 Application of Labor Laws to Government Acquisitions 205 sections
- Part 23 Environment, Sustainable Acquisition, and Material Safety 38 sections
- Part 24 Protection of Privacy and Freedom of Information 10 sections
- Part 25 Foreign Acquisition 81 sections
- Part 26 Other Socioeconomic Programs 36 sections
- Part 27 Patents, Data, and Copyrights 59 sections
- Part 28 Bonds and Insurance 61 sections
- Part 29 Taxes 23 sections
- Part 30 Cost Accounting Standards Administration 30 sections
- Part 31 Contract Cost Principles and Procedures 87 sections
- Part 32 Contract Financing 175 sections
- Part 33 Protests, Disputes, and Appeals 23 sections
- Part 34 Major System Acquisition 20 sections
- Part 35 Research and Development Contracting 25 sections
- Part 36 Construction and Architect-engineer Contracts 81 sections
- Part 37 Service Contracting 46 sections
- Part 38 Federal Supply Schedule Contracting 3 sections
- Part 39 Acquisition of Information Technology 14 sections
- Part 40 Information Security and Supply Chain Security 12 sections
- Part 41 Acquisition of Utility Services 17 sections
- Part 42 Contract Administration and Audit Services 84 sections
- Part 43 Contract Modifications 14 sections
- Part 44 Subcontracting Policies and Procedures 24 sections
- Part 45 Government Property 33 sections
- Part 46 Quality Assurance 60 sections
- Part 47 Transportation 106 sections
- Part 48 Value Engineering 13 sections
- Part 49 Termination of Contracts 108 sections
- Part 50 Extraordinary Contractual Actions and the Safety Act 34 sections
- Part 51 Use of Government Sources by Contractors 15 sections
- Part 52 Solicitation Provisions and Contract Clauses 680 sections
- Part 53 Forms 61 sections
DFARS (chapter 2, Defense)
- Part 201 Federal Acquisition Regulations System 24 sections
- Part 202 Definitions of Words and Terms 1 sections
- Part 203 Improper Business Practices and Personal Conflicts of Interest 28 sections
- Part 204 Administrative and Information Matters 76 sections
- Part 205 Publicizing Contract Actions 11 sections
- Part 206 Competition Requirements 20 sections
- Part 207 Acquisition Planning 22 sections
- Part 208 Required Sources of Supplies and Services 31 sections
- Part 209 Contractor Qualifications 55 sections
- Part 210 Market Research 2 sections
- Part 211 Describing Agency Needs 22 sections
- Part 212 Acquisition of Commercial Products and Commercial Services 24 sections
- Part 213 Simplified Acquisition Procedures 23 sections
- Part 214 Sealed Bidding 14 sections
- Part 215 Contracting by Negotiation 66 sections
- Part 216 Types of Contracts 36 sections
- Part 217 Special Contracting Methods 64 sections
- Part 218 Emergency Acquisitions 7 sections
- Part 219 Small Business Programs 47 sections
- Part 222 Application of Labor Laws to Government Acquisitions 56 sections
- Part 223 Environment, Sustainable Acquisition, and Material Safety 34 sections
- Part 224 Protection of Privacy and Freedom of Information 2 sections
- Part 225 Foreign Acquisition 251 sections
- Part 226 Other Socioeconomic Programs 14 sections
- Part 227 Patents, Data, and Copyrights 99 sections
- Part 228 Bonds and Insurance 17 sections
- Part 229 Taxes 9 sections
- Part 230 Cost Accounting Standards Administration 2 sections
- Part 231 Contract Cost Principles and Procedures 13 sections
- Part 232 Contract Financing 74 sections
- Part 233 Protests, Disputes, and Appeals 8 sections
- Part 234 Major System Acquisition 13 sections
- Part 235 Research and Development Contracting 16 sections
- Part 236 Construction and Architect-engineer Contracts 25 sections
- Part 237 Service Contracting 67 sections
- Part 239 Acquisition of Information Technology 38 sections
- Part 241 Acquisition of Utility Services 8 sections
- Part 242 Contract Administration and Audit Services 40 sections
- Part 243 Contract Modifications 18 sections
- Part 244 Subcontracting Policies and Procedures 13 sections
- Part 245 Government Property 23 sections
- Part 246 Quality Assurance 39 sections
- Part 247 Transportation 27 sections
- Part 249 Termination of Contracts 14 sections
- Part 250 Extraordinary Contractual Actions and the Safety Act 16 sections
- Part 251 Use of Government Sources by Contractors 5 sections
- Part 252 Solicitation Provisions and Contract Clauses 405 sections
- Part 253 Forms 10 sections
- Part 270 Defense Contracting Programs 7 sections
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.