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Electronic Code of Federal Regulations

e-CFR data is current as of April 2, 2020

Title 48Chapter 6Subchapter E → Part 629


Title 48: Federal Acquisition Regulations System


PART 629—TAXES


Contents

Subpart 629.1—General

629.101   Resolving tax problems.

Subpart 629.2—Federal Excise Taxes

629.202   General exemptions.
629.202-70   Exemptions from other Federal taxes.

Subpart 629.3—State and Local Taxes

629.302   Application of State and local taxes to the Government.
629.303   Application of State and local taxes to Government contractors and subcontractors.

Subpart 629.4—Contract Clauses

629.401   Domestic contracts.
629.401-70   DOSAR contract clause.
629.402   Foreign contracts.
629.402-1   Foreign fixed-price contracts.
629.402-1-70   DOSAR contract clause.

Authority: 22 U.S.C. 2658; 40 U.S.C. 486(c); 48 CFR Subpart 1.3.

Source: 53 FR 26173, July 11, 1988, unless otherwise noted.

Subpart 629.1—General

629.101   Resolving tax problems.

In certain instances, acquisitions by posts are exempt from various taxes in foreign countries. Contracting officers shall ascertain such exemptions and take maximum advantage of them.

Subpart 629.2—Federal Excise Taxes

629.202   General exemptions.

629.202-70   Exemptions from other Federal taxes.

Taxable articles purchased for presentation abroad as gifts to foreign dignitaries and taxable articles purchased for presentation as gifts to foreign dignitaries visiting in the United States but which are to be taken out of the United States may be exempt from retail taxes or manufacturers excise taxes, in accordance with the letter of October 18, 1963, from the Chief, Excise Tax Branch, Internal Revenue Service.

Subpart 629.3—State and Local Taxes

629.302   Application of State and local taxes to the Government.

The Office of the Legal Adviser is the agency-designated counsel for the purposes of FAR 29.302(a).

629.303   Application of State and local taxes to Government contractors and subcontractors.

The authority to make the determination prescribed in FAR 29.303(a) is delegated, without power of redelegation, to the head of the contracting activity (see 601.603-70). The Office of the Legal Adviser is the agency-designated counsel for the purposes of FAR 29.303(c).

Subpart 629.4—Contract Clauses

629.401   Domestic contracts.

629.401-70   DOSAR contract clause.

The contracting officer shall insert the clause at 652.229-71, Excise Tax Exemption Statement for Contractors Within the United States, in solicitations and contracts if the prospective contractor is located inside the United States and the acquisition involves export of supplies to an overseas post.

629.402   Foreign contracts.

629.402-1   Foreign fixed-price contracts.

629.402-1-70   DOSAR contract clause.

The contracting officer shall insert the clause at 652.229-71, Personal Property Disposition at Posts Abroad, in all solicitations and contracts performed overseas.

[64 FR 43627, Aug. 11, 1999]

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