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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45 sections with “direct sales”: the first 40
- DFARS 252.215-7014 Exception from Certified Cost or Pricing Data Requirements for Foreign Military Sales Indirect Offsets.… Exception From Certified Cost or Pricing Data Requirements for Foreign Military Sales Indirect Offsets (DEC 2022) (a) Definition. As used in this clause— Offset means a benefit or obligation agreed to by a contractor and a foreign gover…
- FAR 31.203 Indirect costs.(a) For contracts subject to full CAS coverage, allocation of indirect costs shall be based on the applicable provisions. For all other contracts, the applicable CAS provisions in paragraphs (b) through (h) of this section apply. (b) After…
- FAR 42.707 Cost-sharing rates and limitations on indirect cost rates.…d, may call for the contractor to participate in the costs of the contract by accepting indirect cost rates lower than the anticipated actual rates. In such cases, a negotiated indirect cost rate ceiling may be incorporated into the contrac…
- FAR 2.101 Definitions.…ntract performance, contract administration, and those technical and management functions directly related to the process of fulfilling agency needs by contract. Acquisition planning means the process by which the efforts of all personnel …
- FAR 15.404-2 Data to support proposal analysis.…ity of the field pricing review, results, including supporting rationale, may be reported directly to the contracting officer orally, in writing, or by any other method acceptable to the contracting officer. (i) Whenever circumstances perm…
- FAR 52.219-9 Small Business Subcontracting Plan.…ged concern under the criteria at 43 U.S.C. 1626(e)(1). This definition also includes ANC direct and indirect subsidiary corporations, joint ventures, and partnerships that meet the requirements of 43 U.S.C. 1626(e)(2). Commercial plan mea…
- FAR 52.245-1 Government Property.…ance under the entire contract. Contractor's managerial personnel means the Contractor's directors, officers, managers, superintendents, or equivalent representatives who have supervision or direction of— (1) All or substantially all of t…
- DFARS 202.101 Definitions.…name of that company. Contracting activity for DoD also means elements designated by the director of a defense agency which has been delegated contracting authority through its agency charter. DoD contracting activities are listed at PGI 2…
- DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.…y purpose of which is to furnish independent and impartial advice or technical assistance directly to the Government in support of the Government's management and oversight of a program or effort, rather than to directly furnish an end item…
- DFARS 252.227-7014 Rights in Other Than Commercial Computer Software and Other Than Commercial Computer Software Documentation.…y purpose of which is to furnish independent and impartial advice or technical assistance directly to the Government in support of the Government's management and oversight of a program or effort (rather than to directly furnish an end item…
- DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.…y purpose of which is to furnish independent and impartial advice or technical assistance directly to the Government in support of the Government's management and oversight of a program or effort (rather than to directly furnish an end item…
- FAR 31.205-38 Selling costs.…the allowability provisions of 31.205-12. Other market planning costs are allowable. (5) Direct selling. Direct selling efforts are those acts or actions to induce particular customers to purchase particular products or services of the con…
- FAR 52.203-6 Restrictions on Subcontractor Sales to the Government.… any manner, which has or may have the effect of restricting sales by such subcontractors directly to the Government of any item or process (including computer software) made or furnished by the subcontractor under this contract or under an…
- DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.… obtained; and (iv) Configuration studies and related technical services undertaken as a direct selling effort to a foreign country. (2) Product support and post-delivery service expenses, such as— (i) Operations or maintenance training,…
- DFARS 228.370-2 General.…yed after it has become a covered aircraft, the contracting officer shall provide written direction to the contractor to take action in accordance with the contracting officer's written direction that the aircraft shall be— (i) Replaced; …
- DFARS 245.302 Contracts with foreign governments or international organizations.… United States; (B) The work is undertaken as a DoD foreign military sale; or (C) For a direct commercial sale, the foreign country or international organization would be authorized to contract with the department concerned under the Arms…
- DFARS 245.604-1 Sales procedures.…ntial sales proceeds. (2) Invitation for bid procedures. The plant clearance officer may direct the contractor to issue informal invitations for bid (orally, telephonically, or by other informal media), provided— (i) Maximum practical com…
- DFARS 252.237-7023 Continuation of Essential Contractor Services.…would significantly affect DoD's ability to provide vital services or exercise authority, direction, and control. (b) The Government has identified all or a portion of the contractor services performed under this contract as essential cont…
- FAR 3.503-1 Policy.… and 41 U.S.C. 4704 require that subcontractors not be unreasonably precluded from making direct sales to the Government of any supplies or services made or furnished under a contract. However, this does not preclude contractors from assert…
- FAR 7.105 Contents of written acquisition plans.…rement instruments intended for use by multiple agencies available at https://www.contractdirectory.gov/contractdirectory/. (iii) Include consideration of small business, veteran-owned small business, service-disabled veteran-owned small b…
- FAR 12.503 Applicability of certain laws to Executive agency contracts for the acquisition of commercial products and commercial services.…l services: (1) 41 U.S.C. 4704 and 10 U.S.C. 4655, Prohibition on Limiting Subcontractor Direct Sales to the United States (see 3.503). (2) 41 U.S.C. chapter 35 and 10 U.S.C. chapter 271, Truthful Cost or Pricing Data (see 15.403). (3) 4…
- FAR 12.504 Applicability of certain laws to subcontracts for the acquisition of commercial products and commercial services.…l services: (1) 41 U.S.C. 4704 and 10 U.S.C. 4655, Prohibition on Limiting Subcontractor Direct Sales to the United States (see subpart 3.5). (2) 41 U.S.C. chapter 35 and 10 U.S.C. chapter 271, Truthful Cost or Pricing Data (see subpart 1…
- FAR 13.005 List of laws inapplicable to contracts and subcontracts at or below the simplified acquisition threshold.…tractors). (4) 10 U.S.C. 4655 and 41 U.S.C. 4704 (prohibition on limiting subcontractors direct sales to the United States). (5) 22 U.S.C. 2593e, Measures Against Persons Involved in Activities that Violate Arms Control Treaties or Agreem…
- FAR 29.401-4 New Mexico gross receipts and compensating tax.…: (1) The contractor will be performing a cost-reimbursement contract. (2) The contract directs or authorizes the contractor to acquire tangible personal property as a direct cost under a contract and title to such property passes directl…
- FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.…all be paid or credited to the Government of the United States as the Contracting Officer directs. (i) The Contractor shall take all reasonable action to obtain exemption from or refund of any taxes or duties, including interest or penalty…
- DFARS 212.503 Applicability of certain laws to Executive agency contracts for the acquisition of commercial products and commercial services.…ata (see FAR 15.403-1(b)(3)). (ii) 10 U.S.C. 4655, Prohibition on Limiting Subcontractor Direct Sales to the United States (see FAR 3.503 and 52.203-6).
- DFARS 212.504 Applicability of certain laws to subcontracts for the acquisition of commercial products and commercial services.… Offerors (see FAR 52.209-6). (ii) 10 U.S.C. 4655, Prohibition on Limiting Subcontractor Direct Sales to the United States (see FAR 3.503 and 52.203-6). (iii) 10 U.S.C. 4864, Miscellaneous Limitations on the Procurement of Goods Other Tha…
- DFARS 252.245-7005 Management and Reporting of Government Property.… contractor inventory in accordance with applicable security guides and regulations or as directed by the Contracting Officer. (h) Inherently dangerous Contractor inventory. Contractor inventory that is dangerous to public health or safety…
- FAR 10.002 Procedures.…rement instruments intended for use by multiple agencies available at https://www.contractdirectory.gov/contractdirectory/ and other Government and commercial databases that provide information relevant to agency acquisitions. (v) Particip…
- FAR 19.705-7 Compliance with the subcontracting plan.…with a subcontracting plan, these objectives are not achieved, and 15 U.S.C. 637(d)(4)(F) directs that liquidated damages shall be paid by the contractor. (b) Determination of good faith effort. (1) In determining whether a contractor fail…
- FAR 29.303 Application of State and local taxes to Government contractors and subcontractors.…of the transaction from a sales or use tax may not rest on the Government's immunity from direct taxation by States and localities. It may rest instead on provisions of the particular State or local law involved, or, in some cases, the tran…
- FAR 31.205-18 Independent research and development and bid and proposal costs.…ation studies means analyses and study efforts either related to specific IR&D efforts or directed toward identifying desirable new systems, equipment or components, or modifications and improvements to existing systems, equipment, or compo…
- FAR 31.205-35 Relocation costs.…oans. (d) If relocation costs for an employee have been allowed either as an allocable indirect or direct cost, and the employee resigns within 12 months for reasons within the employee's control, the contractor shall refund or credit the …
- FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.…ed Small Business Program (OCT 2022) (15 U.S.C. 637(m)). __(29) 52.219-32, Orders Issued Directly Under Small Business Reserves (MAR 2020) (15 U.S.C. 644(r)). __(30) 52.219-33, Nonmanufacturer Rule (SEP 2021) (15 U.S.C. 637(a)(17)). __(3…
- FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).…crease in the contract price and shall take appropriate action as the Contracting Officer directs. The contract price shall be equitably adjusted to cover the costs of action taken by the Contractor at the direction of the Contracting Offic…
- DFARS 215.408 Solicitation provisions and contract clauses.…, Exception from Certified Cost or Pricing Data Requirements for Foreign Military Sales Indirect Offsets, in solicitations and contracts that contain the provision at 252.215-7010, Requirements for Certified Cost or Pricing Data and Data Ot…
- DFARS 232.072-2 Appropriate information.… financial interests in the contractor; (iii) Material affiliations of owners, officers, directors, major stockholders; and (iv) The major stockholders if the contractor is not a widely-traded, publicly-held corporation. (4) Statement of…
- FAR 27.405-3 Commercial computer software.…r should exercise caution in accepting a vendor's terms and conditions, since they may be directed to commercial sales and may not be appropriate for Government contracts. Any inconsistencies in a vendor's standard commercial agreement shal…
- FAR 29.304 Matters requiring special consideration.… Commissioner of Revenue of the State of North Carolina a refund of sales and use taxes indirectly paid on building materials, supplies, fixtures, and equipment that become a part of or are annexed to any building or structure erected, alte…
- FAR 31.205-1 Public relations and advertising costs.…mited to conventions, exhibits, free goods, samples, magazines, newspapers, trade papers, direct mail, dealer cards, window displays, outdoor advertising, radio, and television. (c) Public relations and advertising costs include the costs …
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.