PART 1329 - TAXES
Authority: 41 U.S.C. 414; 48 CFR 1.301-1.304.
Source: 75 FR 10570, Mar. 8, 2010, unless otherwise noted.
Subpart 1329.1 - General
1329.101 Resolving tax problems.
Legal questions relating to tax issues should be referred to the Procurement Counsel.
Subpart 1329.2 - Federal Excise Taxes
1329.203 Other Federal tax exemptions.
1329.203-70 DOC Federal tax exemption.
(a) The Office of Acquisition Management has obtained a permit from the U.S. Bureau of Alcohol, Tobacco, Firearms and Explosives enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for non-beverage Government use.
(b) When purchasing spirits for non-beverage use by DOC personnel, the contracting officer shall attach a copy of the permit to the contract. Upon receipt of the spirits, the contractor shall return the permit to the contracting officer unless future orders are anticipated.
Subpart 1329.3 - State and Local Taxes
1329.303 Application of State and local taxes to government contractors and subcontractors.
The designee authorized to review a proposed designation of a contractor as an agent of the Government is set forth in CAM 1301.70.