DFARS 229.204 Federal excise tax on specific foreign contract payments
Section Defense Federal Acquisition Regulation Supplement
Facts
- Citation
- DFARS 229.204
- Type
- Section
- Supplements
- FAR 29.204 Federal excise tax on specific foreign contract payments
- Last amended
- 87 FR 65515 Effective Oct 28, 2022
- Text as of
- DFARS Change May 7, 2026
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this section.
Text
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.
Federal Register history
Sections cited
- DFARS 252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements
Quick answers
What is DFARS 229.204?
DFARS 229.204 is a section of the Defense Federal Acquisition Regulation Supplement, titled "Federal excise tax on specific foreign contract payments".
When was DFARS 229.204 last changed?
The most recent final rule on record is "Defense Federal Acquisition Regulation Supplement: Reporting Tax Information on Certain Foreign Procurements (DFARS Case 2021-D029)" (87 FR 65515), published Oct 28, 2022 and effective Oct 28, 2022.
Are changes to DFARS 229.204 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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