---
kind: "section"
citation: "48 C.F.R. § 29.201"
title: "48"
number: "29.201"
heading: "General."
url: "https://uscodex.org/cfr/48/29.201"
---

# §29.201. General.

- (a) **Federal excise taxes are levied on the sale or use of particular supplies or services.** Subtitle D of the Internal Revenue Code of 1954, Miscellaneous Excise Taxes, [26 U.S.C. 4041](/usc/26/4041.md) et seq., and its implementing regulations, 26 CFR parts [40](/cfr/26/part40.md) through [299](/cfr/26/part299.md), cover miscellaneous federal excise tax requirements. Questions arising in this area should be directed to the agency-designated counsel. The most common excise taxes are—
  - (1) Manufacturers' excise taxes imposed on certain motor-vehicle articles, tires and inner tubes, gasoline, lubricating oils, coal, fishing equipment, firearms, shells, and cartridges sold by manufacturers, producers, or importers; and
  - (2) **Special-fuels excise taxes imposed at the retail level on diesel fuel and special motor fuels.**
- (b) **Sometimes the law exempts the Federal Government from these taxes.** Contracting officers should solicit prices on a tax-exclusive basis when it is known that the Government is exempt from these taxes, and on a tax-inclusive basis when no exemption exists.
- (c) Executive agencies shall take maximum advantage of available Federal excise tax exemptions.

## Notes

### Amendments

[48 FR 42293, Sept. 19, 1983, as amended at 55 FR 52793, Dec. 21, 1990]

### Authority

Authority: 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

### Source

Source: 48 FR 42293, Sept. 19, 1983, unless otherwise noted.

### Amendments

[48 FR 42293, Sept. 19, 1983, as amended at 55 FR 52793, Dec. 21, 1990]