FAR 52.229-1 State and Local Taxes
Clause Federal Acquisition Regulation Apr 1984 version
Facts
- Citation
- FAR 52.229-1
- Type
- Clause
- Current version
- April 1984
- Prescribed in
- FAR 29.401-1
- 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 clause.
Text
As prescribed in 29.401-1 , insert the following clause:
State and Local Taxes (Apr 1984)
Notwithstanding the terms of the Federal, State, and Local Taxes clause, the contract price excludes all State and local taxes levied on or measured by the contract or sales price of the services or completed supplies furnished under this contract. The Contractor shall state separately on its invoices taxes excluded from the contract price, and the Government agrees either to pay the amount of the taxes to the Contractor or provide evidence necessary to sustain an exemption.
(End of clause)
Federal Register history
| Final rule | Published | Effective |
|---|---|---|
| Federal Acquisition Regulation; Geographic Use of the Term “United States” |
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 |
Quick answers
What is FAR 52.229-1?
FAR 52.229-1 is a clause of the Federal Acquisition Regulation, titled "State and Local Taxes".
What is the current version of FAR 52.229-1?
The current version is dated April 1984.
Where is FAR 52.229-1 prescribed?
It is prescribed in FAR 29.401-1, Indefinite-delivery contracts for leased equipment.
When was FAR 52.229-1 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 52.229-1 proposed?
One proposed change has no final rule yet.
On GovTribe
Follow the rules behind federal contracts
- Search Federal Register rules and proposed rules for the FAR, DFARS and agency supplements
- Solicitations, awards and government files in one search
- Ask GovTribe AI about the rules that apply to a contract