48 CFR Part 2829

Part 2829—Taxes

Federal Acquisition Regulations System · Chapter 28, Chapter 28—Department of Justice · Subchapter E

48 CFR Part 2829

Official text on eCFR ↗

Words: 116
Sections: 2
Last amended: September 2, 2022
Administered by: Department of Justice

48 CFR Part 2829

Text as published by eCFR on 2026-07-30.

PART 2829—TAXES

Authority:

28 U.S.C. 510; 40 U.S.C. 486(c); 28 CFR 0.75(j) and 0.76(j).

Source:

87 FR 47118, Aug. 2, 2022, unless otherwise noted.

Subpart 2829.3—State and Local Taxes

2829.302 Application of State and local taxes to the Government.

Generally, purchases and leases made by the Federal Government are immune from State and local taxation.

2829.303 Application of State and local taxes to Government contractors and subcontractors.

(a) It is DOJ policy that DOJ contracts shall not contain clauses expressly designating prime contractors as agents of the Government for the purpose of avoiding State and local taxes.

(b) A DOJ contracting activity may request to the CAO, through the HCA, that a contractor be considered an agent of the Government for the purpose of claiming immunity from State and local sales and use taxes. The CAO will review such requests to ensure compliance with DOJ policy and applicable law. Each case forwarded will be reviewed by the HCA or designee for approval before referral to the CAO.