Regulations last checked for updates: Nov 22, 2024

Title 48 - Federal Acquisition Regulations System last revised: Nov 15, 2024
All TitlesTitle 48Chapter 28Part 2829Subpart 2829.3 - Subpart 2829.3—State and Local Taxes
View all text of Subpart 2829.3 [2829.302 - 2829.303]
2829.302 - 2829.302 Application of State and local taxes to the Government.

Generally, purchases and leases made by the Federal Government are immune from State and local taxation.

authority: 28 U.S.C. 510; 40 U.S.C. 486(c); 28 CFR 0.75(j) and 0.76(j)
source: 87 FR 47118, Aug. 2, 2022, unless otherwise noted.
cite as: 48 CFR 2829.302
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