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Title 48 Part 1329

Title 48 → Chapter 13 → Subchapter E → Part 1329

Electronic Code of Federal Regulations e-CFR

Title 48 Part 1329

e-CFR data is current as of November 8, 2019

Title 48Chapter 13Subchapter E → Part 1329


Title 48: Federal Acquisition Regulations System


PART 1329—TAXES


Contents

Subpart 1329.3—State and Local Taxes

1329.303   Application of State and local taxes to government contractors and subcontractors.

Authority: 41 U.S.C. 414; 48 CFR 1.301-1.304.

Source: 75 FR 10570, Mar. 8, 2010, unless otherwise noted.

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Subpart 1329.1—General

1329.101   Resolving tax problems.

Legal questions relating to tax issues should be referred to the Procurement Counsel.

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Subpart 1329.2—Federal Excise Taxes

1329.203   Other Federal tax exemptions.

1329.203-70   DOC Federal tax exemption.

(a) The Office of Acquisition Management has obtained a permit from the U.S. Bureau of Alcohol, Tobacco, Firearms and Explosives enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for non-beverage Government use.

(b) When purchasing spirits for non-beverage use by DOC personnel, the contracting officer shall attach a copy of the permit to the contract. Upon receipt of the spirits, the contractor shall return the permit to the contracting officer unless future orders are anticipated.

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Subpart 1329.3—State and Local Taxes

1329.303   Application of State and local taxes to government contractors and subcontractors.

The designee authorized to review a proposed designation of a contractor as an agent of the Government is set forth in CAM 1301.70.

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