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e-CFR data is current as of December 3, 2020

Title 48Chapter 15Subchapter E → Part 1529


Title 48: Federal Acquisition Regulations System


PART 1529—TAXES


Contents

Subpart 1529.3—State and Local Taxes

1529.303   Application of State and local taxes to Government contractors and subcontractors.

Subpart 1529.4 [Reserved]


Authority: 5 U.S.C. 301 and 41 U.S.C. 418b.

Source: 54 FR 49998, Dec. 4, 1989, unless otherwise noted.

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Subpart 1529.3—State and Local Taxes

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1529.303   Application of State and local taxes to Government contractors and subcontractors.

Contractors are responsible for determining the availability of State and local tax exemptions and obtaining such exemptions, if available, unless the Contracting Officer determines under FAR 31.205-41(b)(3) that the administrative burden outweighs the corresponding benefit. Contractors are responsible for ensuring that subcontractors also seek and obtain such exemptions, if available.

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Subpart 1529.4 [Reserved]

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