---
kind: "section"
citation: "48 C.F.R. § 2829.302"
title: "48"
number: "2829.302"
heading: "Application of State and local taxes to the Government."
url: "https://uscodex.org/cfr/48/2829.302"
---

# §2829.302. Application of State and local taxes to the Government.


Generally, purchases and leases made by the Federal Government are immune from State and local taxation.


## Notes

### Authority

Authority: 28 U.S.C. 510; 40 U.S.C. 486(c); 28 CFR 0.75(j) and 0.76(j).

### Source

Source: 87 FR 47118, Aug. 2, 2022, unless otherwise noted.