FAR 25.1003 Tax on certain foreign procurements

Section Federal Acquisition Regulation

Facts

Citation
FAR 25.1003
Type
Section
Last amended
85 FR 27098 Effective Jun 5, 2020
Text as of
FAC 2026-01
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

See 29.204 for the imposition of the tax on certain foreign procurements pursuant to the James Zadroga 9/11 Health and Compensation Act of 2010 (Pub. L. 111-347), 26 U.S.C. 5000 C, and its implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7.

Federal Register history

Final rule Published Effective
Federal Acquisition Regulation; Tax on Certain Foreign Procurement 85 FR 27098 · FAC 2020-06

Sections cited

  • FAR 29.204 Federal excise tax on specific foreign contract payments

Quick answers

What is FAR 25.1003?

FAR 25.1003 is a section of the Federal Acquisition Regulation, titled "Tax on certain foreign procurements".

When was FAR 25.1003 last changed?

The most recent final rule on record is "Federal Acquisition Regulation; Tax on Certain Foreign Procurement" (85 FR 27098), published May 6, 2020 and effective Jun 5, 2020.

Are changes to FAR 25.1003 proposed?

No proposed rule from the last 3 years is waiting on a final rule.

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