{"data":{"id":"us/48-cfr-1329.203-70","jurisdiction":"us","citation":"48 CFR 1329.203-70","heading":"1329.203-70 DOC Federal tax exemption.","body":"(a) The Office of Acquisition Management has obtained a permit from the U.S. Bureau of Alcohol, Tobacco, Firearms and Explosives enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for non-beverage Government use.\n(b) When purchasing spirits for non-beverage use by DOC personnel, the contracting officer shall attach a copy of the permit to the contract. Upon receipt of the spirits, the contractor shall return the permit to the contracting officer unless future orders are anticipated.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 13—DEPARTMENT OF COMMERCE","SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS","PART 1329—TAXES","Subpart 1329.2—Federal Excise Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"92f412cd8622cc4efc33bd09262fa65cc4920a6bbf163c8ae831064357923ca1","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-1329.203","next":"us/48-cfr-1329.303"},"notice":"GroundRules: Original legal text. Not legal advice."}