48 CFR Part 829 — Taxes

PART 829—TAXES Authority: 26 U.S.C. 5214(a)(2), 5271, 7510; 40 U.S.C. 121(c); 41 U.S.C. 1303(a)(2); 41 U.S.C. 1702 and 48 CFR 1.301-1.304. Source: 73 FR 2717, Jan. 15, 2008, unless otherwise noted. 829.000 Scope of part. This part states the policies and procedures for the following: (a) Exemptions of alcohol products purchased for use by the VA medical care program from Federal excise taxes. (b) Specified refund procedures for State and local taxes. Subpart 829.2—Federal Excise Taxes Source: 83 FR 48258, Sept. 24, 2018, unless otherwise noted. 829.203 Other Federal tax exemptions. 829.203-70 Tax exemptions for alcohol products. (a) General. (2) When purchasing spirits under a tax exemption, the contracting officer shall indicate in the contract document the basis for the exemption and make a copy of the permit available to the contractor. Upon receipt of the spirits, the contractor shall return the permit to the contracting officer unless future orders are anticipated or as directed by the contracting officer. (3) Department of Veterans Affairs activities that require spirits free of tax for beverage purposes under 26 U.S.C. 7510 must provide a proper purchase order signed by the head of the agency or an authorized designee. (b) Specially denatured spirits or spirits free of tax for nonbeverage purposes. (1) Permits previously issued on Alcohol, Tobacco, and Firearms (ATF) Form 1444, Tax-Free Spirits for Use of United States, remain valid until surrendered or cancelled. (2) A copy of the current ATF Form 1444 or TTB Form 5150.33 shall be made available to the supplier with the initial order. The permit number only needs to be referenced on any future orders with the same supplier. (c) Wine. [83 FR 48259, Sept. 24, 2018] Subpart 829.3—State and Local Taxes 829.303 Application of State and local taxes to Government contractors and subcontractors. (a) 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 (HCA). [83 FR 48259, Sept. 24, 2018]

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