48 CFR Part 629 — Taxes

Authority: 22 U.S.C. 2658; 40 U.S.C. 486(c); 48 CFR Subpart 1.3.

Source: 53 FR 26173, July 11, 1988, unless otherwise noted.

Title 48 Federal Acquisition Regulations System

Chapter 6 Department of State

Subchapter E General Contracting Requirements

Part 629 Taxes

Subpart 629.1 General

§ 629.101 629.101 Resolving tax problems.

In certain instances, acquisitions by posts are exempt from various taxes in foreign countries. Contracting officers shall ascertain such exemptions and take maximum advantage of them.

Subpart 629.2 Federal Excise Taxes

§ 629.202 629.202 General exemptions.

§ 629.202-70 629.202-70 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.

Subpart 629.3 State and Local Taxes

§ 629.302 629.302 Application of State and local taxes to the Government.

The Office of the Legal Adviser is the agency-designated counsel for the purposes of FAR 29.302(a).

§ 629.303 629.303 Application of State and local taxes to Government contractors and subcontractors.

The authority to make the determination prescribed in FAR 29.303(a) is delegated, without power of redelegation, to the head of the contracting activity (see 601.603-70). The Office of the Legal Adviser is the agency-designated counsel for the purposes of FAR 29.303(c).

Subpart 629.4 Contract Clauses

§ 629.401 629.401 Domestic contracts.

§ 629.401-70 629.401-70 DOSAR contract clause.

The contracting officer shall insert the clause at 652.229-71, Excise Tax Exemption Statement for Contractors Within the United States, in solicitations and contracts if the prospective contractor is located inside the United States and the acquisition involves export of supplies to an overseas post.

§ 629.402 629.402 Foreign contracts.

§ 629.402-1 629.402-1 Foreign fixed-price contracts.

§ 629.402-1-70 629.402-1-70 DOSAR contract clause.

The contracting officer shall insert the clause at 652.229-71, Personal Property Disposition at Posts Abroad, in all solicitations and contracts performed overseas.

[64 FR 43627, Aug. 11, 1999]