Code of Federal Regulations (alpha)

CFR /  Title 48  /  Part 1529  /  1529.303 Application of State and local taxes to Government

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.

Subpart 1529.4_Contract Clauses