§29.401-3. Federal, State, and local taxes.
48 C.F.R. § 29.401-3
Except as provided in paragraph (b) of this section, insert the clause at 52.229-3, Federal, State, and Local Taxes, in solicitations and contracts if—
The contract is to be performed wholly or partly in the United States or its outlying areas;
A fixed-price contract is contemplated; and
The contract is expected to exceed the simplified acquisition threshold.
In a noncompetitive contract that meets all the conditions in paragraph (a) of this section, the contracting officer may insert the clause at 52.229-4, Federal, State, and Local Taxes (State and Local Adjustments), instead of the clause at 52.229-3, if the price would otherwise include an inappropriate contingency for potential postaward change(s) in State or local taxes.
Notes, amendments, and revision history
Amendments
[68 FR 13205, Mar. 18, 2003, as amended at 68 FR 28083, May 22, 2003]
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
[68 FR 13205, Mar. 18, 2003, as amended at 68 FR 28083, May 22, 2003]