Amendment 0001_FAR Clause 52.229-3.pdf
PDF 187 KB Posted
- Solicitation number
- N66604-25-R-0330
About this file
The document is Federal Acquisition Regulation (FAR) Clause 52.229-3, which details the treatment of federal, state, and local taxes in government contracts. The clause defines key tax-related terms such as "after-imposed Federal tax" and "after-relieved Federal tax" and outlines specific provisions for how taxes are handled in contract pricing.
Key provisions include: the contract price includes all applicable taxes except those under 26 U.S.C. 5000 C, which cannot be included or reimbursed; the contract price can be increased for new Federal taxes or decreased for relieved taxes, with adjustments only made if they exceed $250; and the contractor must promptly notify the Contracting Officer of any tax matters that could impact the contract price. The Government will also furnish tax exemption evidence when requested and a reasonable basis exists.
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Other files
| File | Type | Posted |
|---|---|---|
| 7.18.25 Update_N6660425R0330_PTF_QA.xlsx | XLSX spreadsheet | |
| 7.17.25 Update_N6660425R0330_PTF_QA.xlsx | XLSX spreadsheet | |
| Amendment 0001_FAR Clause 52.222-42.pdf | ||
| Amendment 0001_FAR Clause 52.216-4.pdf | ||
| Amendment 0001_N6660425R0330_PTF_QA.xlsx | XLSX spreadsheet | |
| Amendment 0001_Section L Offeror Instructions.pdf | ||
| Attachment 9_Section M.pdf | ||
| Attachment 2_DD254.pdf | ||
| Attachment 6_PRST.pdf | ||
| Attachment 4_GFP.pdf | ||
| N6660425R0330.pdf | ||
| Attachment 5_Govt Property_Redacted.pdf | ||
| Attachment 7_WD 2015-4089 Rev No. 29 dtd 12232024.pdf | ||
| Attachment 8_Section L.pdf | ||
| Attachment 1_SOW.pdf | ||
| Attachment 10_NUWCDIVNPT Cost Proposal Spreadsheet.xlsx | XLSX spreadsheet | |
| Exhibit A_CDRLs.pdf | ||
| Attachment 3_List of Approved Key Personnel.docx | DOCX document |
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Text version
52.229-3 FEDERAL, STATE, AND LOCAL TAXES (FEB 2013)
(a)As used in this clause-
After-imposed Federal tax means any new or increased Federal excise tax or duty, or tax that was exempted or excluded on the contract date but whose exemption was later revoked or reduced during the contract period, on the transactions or property covered by this contract that the Contractor is required to pay or bear as the result of legislative, judicial, or administrative action taking effect after the contract date. It does not include social security tax or other employment taxes.
After-relieved Federal tax means any amount of Federal excise tax or duty, except social security or other employment taxes, that would otherwise have been payable on the transactions or property covered by this contract, but which the Contractor is not required to pay or bear, or for which the Contractor obtains a refund or drawback, as the result of legislative, judicial, or administrative action taking effect after the contract date.
All applicable Federal, State, and local taxes and duties means all taxes and duties, in effect on the contract date, that the taxing authority is imposing and collecting on the transactions or property covered by this contract.
Contract date means the date set for bid opening or, if this is a negotiated contract or a modification, the effective date of this contract or modification.
Local taxes includes taxes imposed by a possession or territory of the United States, Puerto Rico, or the Northern Mariana Islands, if the contract is performed wholly or partly in any of those areas.
(b)
(1)The contract price includes all applicable Federal, State, and local taxes and duties, except as provided in subparagraph (b)(2)(i) of this clause.
(2)Taxes imposed under 26 U.S.C. 5000 C may not be-
(i)Included in the contract price; nor
(ii)Reimbursed.
(c)The contract price shall be increased by the amount of any after-imposed Federal tax, provided the Contractor warrants in writing that no amount for such newly imposed Federal excise tax or duty or rate increase was included in the contract price, as a contingency reserve or otherwise.
(d)The contract price shall be decreased by the amount of any after-relieved Federal tax.
(e)The contract price shall be decreased by the amount of any Federal excise tax or duty, except social security or other employment taxes, that the Contractor is required to pay or bear, or does not obtain a refund of, through the Contractor’s fault, negligence, or failure to follow instructions of the Contracting Officer.
(f)No adjustment shall be made in the contract price under this clause unless the amount of the adjustment exceeds $250.
(g)The Contractor shall promptly notify the Contracting Officer of all matters relating to any Federal excise tax or duty that reasonably may be expected to result in either an increase or decrease in the contract price and shall take appropriate action as the Contracting Officer directs.
(h)The Government shall, without liability, furnish evidence appropriate to establish exemption from any Federal, State, or local tax when the Contractor requests such evidence and a reasonable basis exists to sustain the exemption.
(End of clause)
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