GroundRules
48 CFR 229.204: 229.204 Federal excise tax on specific foreign contract payments.
Where this section sits in the code
- Title 48—Federal Acquisition Regulations System
- CHAPTER 2—DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE
- SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS
- PART 229—TAXES
- Subpart 229.2—Federal Excise Taxes
The contracting officer shall not authorize the Governmentwide commercial purchase card as a method of payment during any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, indicating that the contractor is fully exempt from the tax.
Collected 2026-08-27T02:26:29Z. Source file · JSON