e-CFR data is current as of February 24, 2021 |
Title 48 → Chapter 15 → Subchapter E → Part 1529 |
Title 48: Federal Acquisition Regulations System
Subpart 1529.3—State and Local Taxes
1529.303 Application of State and local taxes to Government contractors and subcontractors.Authority: 5 U.S.C. 301 and 41 U.S.C. 418b.
Source: 54 FR 49998, Dec. 4, 1989, unless otherwise noted.
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.