---
kind: "section"
citation: "48 C.F.R. § 2129.305"
title: "48"
number: "2129.305"
heading: "State and local tax exemptions."
url: "https://uscodex.org/cfr/48/2129.305"
---

# §2129.305. State and local tax exemptions.

- (a) FAR 29.305 is modified for the FEGLI Program by substituting [paragraph (b)](#b) of this section in the place of [paragraph (b)](#b) of FAR 29.305.
- (b) **Furnishing proof of exemption.** If a reasonable basis to sustain a claimed exemption exists, the seller will be furnished evidence of exemption if requested by the contractor and approved by the contracting officer or at the discretion of the contracting officer.

## Notes

### Authority

Authority: 5 U.S.C. 8716; 40 U.S.C. 486(c); 48 CFR 1.301.

### Source

Source: 58 FR 40377, July 28, 1993, unless otherwise noted.