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Electronic Code of Federal Regulations

e-CFR Data is current as of April 16, 2014

Title 48: Federal Acquisition Regulations System
PART 52—SOLICITATION PROVISIONS AND CONTRACT CLAUSES
Subpart 52.2—Text of Provisions and Clauses


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 by the contract or sales price of the services or completed supplies furnished under this contract. The Contractor shall state separately on its invoices taxes excluded from the contract price, and 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)

[48 FR 42478, Sept. 19, 1983, as amended at 68 FR 28086, May 22, 2003]



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