{"data":{"id":"us/48-cfr-29.401-3","jurisdiction":"us","citation":"48 CFR 29.401-3","heading":"29.401-3 Federal, State, and local taxes.","body":"(a) Except as provided in paragraph (b) of this section, insert the clause at 52.229-3, Federal, State, and Local Taxes, in solicitations and contracts if—\n(1) The contract is to be performed wholly or partly in the United States or its outlying areas;\n(2) A fixed-price contract is contemplated; and\n(3) The contract is expected to exceed the simplified acquisition threshold.\n(b) In a noncompetitive contract that meets all the conditions in paragraph (a) of this section, the contracting officer may insert the clause at 52.229-4, Federal, State, and Local Taxes (State and Local Adjustments), instead of the clause at 52.229-3, if the price would otherwise include an inappropriate contingency for potential postaward change(s) in State or local taxes.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 1—FEDERAL ACQUISITION REGULATION","SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS","PART 29—TAXES","Subpart 29.4—Contract Clauses"],"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":"912a3637b56e329090e42e58f0b46e3a7c36a259f52ca5c99af30eedf4b26a2c","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-29.401-2","next":"us/48-cfr-29.401-4"},"notice":"GroundRules: Original legal text. Not legal advice."}