48 CFR 29.401-3

29.401-3 Federal, State, and local taxes.

United States · 48 CFR — Federal Acquisition Regulations System · Status: effective

Cite this

Citation: 48 CFR 29.401-3, 29.401-3 Federal, State, and local taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/240735
Permanent ID: ys:prov:240735@1
SHA-256: 83bfcfe6ff8ff949fb290f2dcf7da186f8632334af9cc4ad3d029053fcbc647c

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Full text

(a) Except as provided in paragraph (b) of this section, insert the clause at 52.229-3, Federal, State, and Local Taxes, in solicitations and contracts if— (1) The contract is to be performed wholly or partly in the United States or its outlying areas; (2) A fixed-price contract is contemplated; and (3) The contract is expected to exceed the simplified acquisition threshold. (b) In a noncompetitive contract that meets all the conditions in paragraph (a) of this section, the contracting officer may insert the clause at 52.229-4, Federal, State, and Local Taxes (State and Local Adjustments), instead of the clause at 52.229-3, if the price would otherwise include an inappropriate contingency for potential postaward change(s) in State or local taxes.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.