FAR 29.302 Application of State and local taxes to the Government
Section Federal Acquisition Regulation
Facts
- Citation
- FAR 29.302
- Type
- Section
- Proposed changes
- 1
- 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
(a) Generally, purchases and leases made by the Federal Government are immune from State and local taxation. Whether any specific purchase or lease is immune, how-ever, is a legal question requiring advice and assistance of the agency-designated counsel.
(b) When it is economically feasible to do so, executive agencies shall take maximum advantage of all exemptions from State and local taxation that may be available. If appropriate, the contracting officer shall provide a Standard Form 1094, U.S. Tax Exemption Form (see part 53), or other evidence listed in 29.305(a) to establish that the purchase is being made by the Government.
Proposed changes
| Proposed rule | Published | Comments |
|---|---|---|
| Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 5, 24, and 29 | Closed Jul 23, 2026No final rule found |
Sections cited
- FAR Part 53 Forms
- FAR 29.305(a) State and local tax exemptions
Quick answers
What is FAR 29.302?
FAR 29.302 is a section of the Federal Acquisition Regulation, titled "Application of State and local taxes to the Government".
Are changes to FAR 29.302 proposed?
One proposed change has no final rule yet.
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