{"data":{"id":"us/48-cfr-229.204","jurisdiction":"us","citation":"48 CFR 229.204","heading":"229.204 Federal excise tax on specific foreign contract payments.","body":"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.","path":["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"],"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":"1b59f4c5380cc22f9156a39b0b3a12e64e5eddc05435924de85d3cc165f2f090","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-229.170-4","next":"us/48-cfr-229.402"},"notice":"GroundRules: Original legal text. Not legal advice."}