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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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46 sections with “tax exemption”: the first 40

  • 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 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 252.229-7012 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 29.203 Other Federal tax exemptions.
    …e Secretary of the Treasury has exempted the United States from the communications excise tax imposed in 26 U.S.C. 4251, when the supplies and services are for the exclusive use of the United States. (Secretarial Authorization, June 20, 194…
  • 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 252.229-7011 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 252.229-7014 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 29.101 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 29.302 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 29.303 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 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 52.229-1 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 52.229-3 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 52.229-11 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 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 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…
  • FAR 29.201 General.
    (a) Federal excise taxes are levied on the sale or use of particular supplies or services. Subtitle D of the Internal Revenue Code of 1954, Miscellaneous Excise Taxes, 26 U.S.C. 4041 et seq., and its implementing regulations, 26 CFR parts 4…
  • 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 229.170-2 Policy.
    …modities acquired under contracts funded by U.S. assistance programs shall be exempt from taxation by the foreign government. If taxes or customs duties nevertheless are imposed, the foreign government must reimburse the amount of such taxe…
  • 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…
  • 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 29.202 General exemptions.
    No Federal manufacturers' or special-fuels excise taxes are imposed in many contracting situations as, for example, when the supplies are for any of the following: (a) The exclusive use of any State or political subdivision, including the …
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …heft, forgery, bribery, falsification or destruction of records, making false statements, tax evasion, violating Federal criminal tax laws, or receiving stolen property, (3) □ Are, □ are not presently indicted for, or otherwise criminally …
  • DFARS 204.1202 Solicitation provision and contract clause.
    …tration Project for Contractors Employing Persons with Disabilities. (xii) 252.229-7012, Tax Exemptions (Italy)—Representation. (xiii) 252.229-7013, Tax Exemptions (Spain)—Representation. (xiv) 252.232-7015, Performance-Based Payments—Re…
  • DFARS 252.204-7007 Alternate A, Annual Representations and Certifications.
    …ll solicitations expected to result in contracts of $200,000 or more. (vi) 252.229-7012, Tax Exemptions (Italy)—Representation. Applies to solicitations when contract performance will be in Italy. (vii) 252.229-7013, Tax Exemptions (Spain…
  • 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)
  • 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 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 …
  • DFARS 213.301 Governmentwide commercial purchase card.
    … 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 218.170 Additional acquisition flexibilities.
    …7.7203-13; 252.227-7013; 252.227-7014; 252.227-7015; 252.227-7018; and 252.227-7037. (i) Tax exemption in Spain. If copies of a contract are not available and duty-free import of equipment or materials is urgent, the contracting officer ma…
  • FAR 4.1202 Solicitation provision and contract clause.
    … Certain Internal Confidentiality Agreements or Statements—Representation. (4) 52.204-3, Taxpayer Identification. (5) 52.204-5, Women-Owned Business (Other Than Small Business). (6) 52.204-17, Ownership or Control of Offeror. (7) 52.204…
  • FAR 52.204-8 Annual Representations and Certifications.
    …r Statements—Representation. This provision applies to all solicitations. (iv) 52.204-3, Taxpayer Identification. This provision applies to solicitations that do not include provision at 52.204-7, System for Award Management. (v) 52.204-5…

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.