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48 CFR Part 1529 — Taxes

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PART 1529—TAXES Authority: 5 U.S.C. 301 and 41 U.S.C. 418b. Source: 54 FR 49998, Dec. 4, 1989, unless otherwise noted. Subpart 1529.3—State and Local Taxes 1529.303 Application of State and local taxes to Government contractors and subcontractors. 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 [Reserved]

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