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Title 48 → Chapter 15 → Subchapter 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.Authority: 5 U.S.C. 301 and 41 U.S.C. 418b.
Source: 54 FR 49998, Dec. 4, 1989, unless otherwise noted.
Back to TopSubpart 1529.3—State and Local Taxes
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.