---
kind: "section"
citation: "48 C.F.R. § 229.204"
title: "48"
number: "229.204"
heading: "Federal excise tax on specific foreign contract payments."
url: "https://uscodex.org/cfr/48/229.204"
---

# §229.204. Federal excise tax on specific foreign contract payments.


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.


## Notes

### Source

Source: 87 FR 65517, Oct. 28, 2022, unless otherwise noted.

### Authority

Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.

### Source

Source: 56 FR 36405, July 31, 1991, unless otherwise noted.