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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13 sections with “Tax Relief”

  • 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 252.229-7009 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 252.229-7005 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 252.229-7013 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 29.101 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…
  • 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 229.402-70 Additional provisions and clauses.
    (a) Use the basic or the alternate of the clause at 252.229-7001, Tax Relief, in solicitations and contracts when a contract will be awarded to a foreign concern for performance in a foreign country. (1) Use the basic clause in solicitatio…
  • DFARS 252.229-7010 Relief from customs duty on fuel (United Kingdom).
    …toms Notice No. 431, February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the United Kingdom.” Application should be sent to the Contractor's local Customs and Excise Office. …
  • 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 2.101 Definitions.
    … (3) The Government has validated all mandatory data fields, to include validation of the Taxpayer Identification Number (TIN) with the Internal Revenue Service (IRS). The contractor will be required to provide consent for TIN validation to…
  • DFARS 252.229-7008 Relief from Import Duty (United Kingdom)
    …act (Reference HMRC Notice No. 431, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the United Kingdom”). (End of clause)
  • DFARS 252.229-7002 Customs exemptions (Germany).
    …e provisions of the Agreement Between the United States of America and Germany Concerning Tax Relief to be Accorded by Germany to United States Expenditures in the Interest of Common Defense. (End of clause)
  • DFARS 228.370-1 Definitions.
    … means any flight approved in writing by the Government flight representative, to include taxi test made in the performance of the contract, or flight for the purpose of safeguarding the aircraft. All aircraft off the contractor's premises …

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.