---
kind: "section"
citation: "48 C.F.R. § 29.203"
title: "48"
number: "29.203"
heading: "Other Federal tax exemptions."
url: "https://uscodex.org/cfr/48/29.203"
---

# §29.203. Other Federal tax exemptions.

- (a) Pursuant to [26 U.S.C. 4293](/usc/26/4293.md), the Secretary of the Treasury has exempted the United States from the communications excise tax imposed in [26 U.S.C. 4251](/usc/26/4251.md), when the supplies and services are for the exclusive use of the United States. (Secretarial Authorization, June 20, 1947, Internal Revenue Cumulative Bulletin, 1947-1, 205.)
- (b) Pursuant to [26 U.S.C. 4483(b)](/usc/26/4483.md?p=b), the Secretary of the Treasury has exempted the United States from the federal highway vehicle users tax imposed in [26 U.S.C. 4481](/usc/26/4481.md). The exemption applies whether the vehicle is owned or leased by the United States. (Secretarial Authorization, Internal Revenue Cumulative Bulletin, 1956-2, 1369.)

## Notes

### Amendments

[53 FR 662, Jan. 11, 1988]

### 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

[53 FR 662, Jan. 11, 1988]