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 “evidence of exemption”

  • 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 29.302 Application of State and local taxes to the Government.
    …ficer shall provide a Standard Form 1094, U.S. Tax Exemption Form (see part 53), or other evidence listed in 29.305(a) to establish that the purchase is being made by the Government.
  • DFARS 252.235-7004 Protection of Human Subjects.
    …e IRB approval for compliance with the DoD component policies. The Contractor may furnish evidence of an existing assurance of compliance for acceptance by the HRPO, if an appropriate assurance has been approved in connection with previous …
  • FAR 9.407-3 Procedures.
    …lso— (i) Afford the contractor an opportunity to appear with counsel, submit documentary evidence, present witnesses, and confront any person the agency presents; and (ii) Make a transcribed record of the proceedings and make it available…
  • FAR 9.406-3 Procedures.
    …lso— (i) Afford the contractor an opportunity to appear with counsel, submit documentary evidence, present witnesses, and confront any person the agency presents; and (ii) Make a transcribed record of the proceedings and make it available…
  • FAR 52.229-3 Federal, State, and Local Taxes.
    …as the Contracting Officer directs. (h) The Government shall, without liability, furnish evidence appropriate to establish exemption from any Federal, State, or local tax when the Contractor requests such evidence and a reasonable basis ex…
  • FAR 8.405-6 Limiting sources.
    …accurate and complete to the best of the contracting officer's knowledge and belief. (x) Evidence that any supporting data that is the responsibility of technical or requirements personnel (e.g., verifying the Government's minimum needs or…
  • FAR 16.505 Ordering.
    …accurate and complete to the best of the contracting officer's knowledge and belief. (9) Evidence that any supporting data that is the responsibility of technical or requirements personnel (e.g., verifying the Government's minimum needs or…
  • FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.
    …l make available at its offices at all reasonable times the records, materials, and other evidence for examination, audit, or reproduction, until 3 years after final payment under this contract or for any shorter period specified in FAR Sub…
  • FAR 52.222-50 Combating Trafficking in Persons.
    …disclosure to the agency Office of the Inspector General when the Contractor has credible evidence of fraud); and (ii) Any actions taken against a Contractor employee, subcontractor, subcontractor employee, or their agent pursuant to this …
  • FAR 52.229-1 State and Local Taxes.
    … the Government agrees either to pay the amount of the taxes to the Contractor or provide evidence necessary to sustain an exemption. (End of clause)
  • FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).
    … any interest, penalty, and reasonable attorneys' fees. (h) The Government shall furnish evidence appropriate to establish exemption from any Federal, State, or local tax when (1) the Contractor requests such exemption and states in writin…
  • DFARS 252.229-7001 Tax Relief.
    …liveries/Performance according to the Offshore Tax Relief Agreement) or other documentary evidence acceptable to the German tax authorities. All purchases made and paid for on a tax-free basis during a 30-day period may be accumulated, tota…

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.