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Electronic Code of Federal Regulations

e-CFR data is current as of May 26, 2020

Title 48Chapter 6Subchapter EPart 629Subpart 629.2 → §629.202-70


Title 48: Federal Acquisition Regulations System
PART 629—TAXES
Subpart 629.2—Federal Excise Taxes


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.

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