---
kind: "section"
citation: "48 C.F.R. § 829.303"
title: "48"
number: "829.303"
heading: "Application of State and local taxes to Government contractors and subcontractors."
url: "https://uscodex.org/cfr/48/829.303"
---

# §829.303. Application of State and local taxes to Government contractors and subcontractors.

- (a) The authority to make the determination prescribed in FAR 29.303(a) is delegated, without power of redelegation, to the head of the contracting activity (HCA).

## Notes

### Amendments

[83 FR 48259, Sept. 24, 2018]

### Authority

Authority: 26 U.S.C. 5214(a)(2), 5271, 7510; 40 U.S.C. 121(c); 41 U.S.C. 1303(a)(2); 41 U.S.C. 1702 and 48 CFR 1.301-1.304.

### Source

Source: 73 FR 2717, Jan. 15, 2008, unless otherwise noted.

### Amendments

[83 FR 48259, Sept. 24, 2018]