FAR 29.401-3 Federal, State, and local taxes
Subsection Federal Acquisition Regulation
Facts
- Citation
- FAR 29.401-3
- Type
- Subsection
- Last amended
- 68 FR 28079 Effective Jun 23, 2003
- 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 subsection.
Text
(a) Except as provided in paragraph (b) of this section, insert the clause at 52.229-3, Federal, State, and Local Taxes, in solicitations and contracts if-
(1) The contract is to be performed wholly or partly in the United States or its outlying areas;
(2) A fixed-price contract is contemplated; and
(3) The contract is expected to exceed the simplified acquisition threshold.
(b) In a noncompetitive contract that meets all the conditions in paragraph (a) of this section, the contracting officer may insert the clause at 52.229-4, Federal, State, and Local Taxes (State and Local Adjustments), instead of the clause at 52.229-3, if the price would otherwise include an inappropriate contingency for potential postaward change(s) in State or local taxes.
Federal Register history
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 52.229-3 Federal, State, and Local Taxes
- FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments)
Quick answers
What is FAR 29.401-3?
FAR 29.401-3 is a subsection of the Federal Acquisition Regulation, titled "Federal, State, and local taxes".
When was FAR 29.401-3 last changed?
The most recent final rule on record is "Federal Acquisition Regulation; Geographic Use of the Term “United States”" (68 FR 28079), published May 22, 2003 and effective Jun 23, 2003.
Are changes to FAR 29.401-3 proposed?
One proposed change has no final rule yet.
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