{"data":{"id":"us/48-cfr-1529.303","jurisdiction":"us","citation":"48 CFR 1529.303","heading":"1529.303 Application of State and local taxes to Government contractors and subcontractors.","body":"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.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 15—ENVIRONMENTAL PROTECTION AGENCY","SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS","PART 1529—TAXES","Subpart 1529.3—State and Local 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":"788e39b451ba79d3634448e6d9e842081f48bab928188519085cb7f1533214ec","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-1528.301","next":"us/48-cfr-1532.003"},"notice":"GroundRules: Original legal text. Not legal advice."}