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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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19 sections with “tax clauses”

  • 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…
  • 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…
  • FAR 12.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …prescribed in 9.104-7(b). (9) Insert the provision at 52.209-12, Certification Regarding Tax Matters, as prescribed at 9.104-7(e). (10) Insert the provision at 52.222-56, Certification Regarding Trafficking in Persons Compliance Plan, in …
  • FAR 29.000 Scope of part.
    This part prescribes policies and procedures for (a) using tax clauses in contracts (including foreign contracts), (b) asserting immunity or exemption from taxes, and (c) obtaining tax refunds. It explains Federal, State, and local taxes on…
  • 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…
  • FAR 9.104-7 Solicitation provisions and contract clauses.
    …shall insert the provision 52.209-11, Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law, in all solicitations. (e) For agencies receiving funds subject to section 523 of Division…
  • DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …Business Technology Transfer Program, as prescribed in 227.7104-4(c)(2). (xiii) Part 229—Taxes. Use the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, as prescribed in 229.402-70, to com…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …nt services, preservation, packaging and packing, spoilage and rework, and Federal excise tax on finished articles) and provide bases for pricing. E. Royalties. If royalties exceed $1,500, you must provide the following information on a se…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …in any target price or in the total final price, but shall be reimbursed separately. (n) Taxes. As used in the Federal, State, and Local Taxes clause or in any other clause that provides for certain taxes or duties to be included in, or ex…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …in any target price or in the total final price, but shall be reimbursed separately. (p) Taxes. As used in the Federal, State, and Local Taxes clause or in any other clause that provides for certain taxes or duties to be included in, or ex…
  • FAR 52.216-10 Incentive Fee.
    …gulation that results in the Contractor's being required to pay or bear the burden of any tax or duty or rate increase in a tax or duty; (iii) Any direct cost attributed to the Contractor's involvement in litigation as required by the Cont…
  • FAR 13.305-4 Procedures.
    … a written order is considered necessary (e.g., if required by the supplier for discount, tax exemption, or other reasons). If a purchase order is used, endorse it “Payment to be made from Imprest Fund” (or “Payment to be made from Third Pa…
  • FAR 22.1904 Annual Executive Order Minimum Wage Rate.
    …clude increases or decreases that result from changes in social security and unemployment taxes and workers' compensation insurance, but will not otherwise include any amount for general and administrative costs, overhead, or profit. (2) T…
  • FAR 42.302 Contract administration functions.
    … in accordance with Subpart 32.6 to recover overpayments from the contractor. (19) Issue tax exemption forms. (20) Ensure processing and execution of duty-free entry certificates. (21) For classified contracts, administer those portions …
  • FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.
    …Policies to Ban Text Messaging While Driving (May 2024) (E.O. 13513). __ (56) 52.229-12, Tax on Certain Foreign Procurements (FEB 2021). __ (57) 52.232-29, Terms for Financing of Purchases of Commercial Products and Commercial Services (N…
  • FAR 52.216-7 Allowable Cost and Payment.
    … year when the final indirect cost rate submission is made. (K) Federal and State income tax returns. (L) Securities and Exchange Commission 10-K annual report. (M) Minutes from board of directors meetings. (N) Listing of delay claims a…
  • FAR 52.222-55 Minimum Wages for Contractor Workers Under Executive Order 14026.
    …clude increases or decreases that result from changes in social security and unemployment taxes and workers' compensation insurance, but will not otherwise include any amount for general and administrative costs, overhead, or profit. (ii) …
  • FAR 52.232-27 Prompt Payment for Construction Contracts.
    …ments of the clause at 52.232-5, Payments Under Fixed-Price Construction Contracts. (ix) Taxpayer Identification Number (TIN). The Contractor shall include its TIN on the invoice only if required elsewhere in this contract. (x) Electronic…
  • DFARS 252.227-7038 Patent Rights—Ownership by the Contractor (Large Business).
    …of the type described in the Internal Revenue Code at 26 U.S.C. 501(c)(3) and exempt from taxation under 26 U.S.C. 501(a); or (3) Any nonprofit scientific or educational organization qualified under a State nonprofit organization statute. …

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.