The contracting officer shall not authorize the Governmentwide commercial purchase card as a method of payment during any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, indicating that the contractor is fully exempt from the tax.
[87 FR 65517, Oct. 28, 2022]
source: 56 FR 36409, July 31, 1991, unless otherwise noted.
cite as: 48 CFR 232.1108-70