# DLAD PART 29 – TAXES

- SUBPART 29.4 – CONTRACT CLAUSES

- 29.401-3 Federal, state, and local taxes.

- 29.490 Kentucky sales and use tax - application for exemption.

PART 29 – TAXES

(Revised November 19, 2013, through PROCLTR 2014-37)

TABLE OF CONTENTS

SUBPART 29.4 – CONTRACT CLAUSES

29.401-3 Federal, state, and local taxes.

29.490 Kentucky sales and use tax - application for exemption.

SUBPART 29.4 – CONTRACT CLAUSES

29.401-3 Federal, state, and local taxes.

(91) Use 52.229-9002, Tax Exemption Forms, with packaged petroleum products when procuring benzol, benzene, naphtha, or lubricating oil.

29.490 Kentucky sales and use tax - application for exemption.

(a) The commonwealth of Kentucky provides procedures for obtaining an exemption to the Kentucky sales and use tax for sales made directly to the Federal Government under Kentucky Administrative Regulation (KAR) 103 KAR 30:235. DLA contracting activities or offices may apply for this exemption. Requests for copies of the application forms should be directed to:

Department of Revenue

Sales and Severance Tax Division

Annex Building

Frankfort, Kentucky 40601

Copies are also available from the Department's regional offices.

(b) The regulation and instructions on the reverse side of the application form require each administrative division within a Federal unit, which makes purchases in its own name, to file a separate application. Kentucky will then issue an exemption authorization letter to that unit. Each contractor in Kentucky doing business with that unit will then request a copy of this exemption authorization letter. Once DLA furnishes a copy to contractors, they should retain it in their files for use in connection with claiming deductions in their state sales and use tax returns with respect to sales to the Federal Government.

(c) Solicitations which anticipate responses from firms in the Commonwealth of Kentucky should include the clause at 52.229-9000.