FAR Part 29 Taxes

Part Federal Acquisition Regulation

Part facts

Citation: FAR Part 29
Type: Part
Last amended: 87 FR 73894 Effective Dec 30, 2022
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 part.

29.000 Scope of part
29.001 Definitions
Subpart 29.1 General
- 29.101 Resolving tax problems
Subpart 29.2 Federal Excise Taxes
- 29.201 General
- 29.202 General exemptions
- 29.203 Other Federal tax exemptions
- 29.204 Federal excise tax on specific foreign contract payments
Subpart 29.3 State and Local Taxes
- 29.300 Scope of subpart
- 29.301 Reserved
- 29.302 Application of State and local taxes to the Government
- 29.303 Application of State and local taxes to Government contractors and subcontractors
- 29.304 Matters requiring special consideration
- 29.305 State and local tax exemptions
Subpart 29.4 Contract Clauses
- 29.401 Domestic contracts
- 29.402 Foreign contracts

Federal Register history

Final rule	Published	Effective
Federal Acquisition Regulation: Update to Title 10 Citations 87 FR 73894 · FAC 2023-01	Dec 1, 2022	Dec 30, 2022
Federal Acquisition Regulation: Revision of Definition of “Commercial Item”; Correction 86 FR 64407 · FAC 2022-01	Nov 18, 2021	Dec 6, 2021
Federal Acquisition Regulation: Revision of Definition of “Commercial Item” 86 FR 61017 · FAC 2022-01	Nov 4, 2021	Dec 6, 2021
Federal Acquisition Regulation: Taxes-Foreign Contracts in Afghanistan 85 FR 67623 · FAC 2021-02	Oct 23, 2020	Nov 23, 2020
Federal Acquisition Regulation; Tax on Certain Foreign Procurement 85 FR 27098 · FAC 2020-06	May 6, 2020	Jun 5, 2020
Federal Acquisition Regulations; DARPA-New Mexico Tax Agreement 77 FR 44063 · FAC 2005-60	Jul 26, 2012	Aug 27, 2012
Federal Acquisition Regulation; New Mexico Tax-United States Missile Defense Agency 69 FR 17769 · FAC 2001-22	Apr 5, 2004	Apr 5, 2004
Federal Acquisition Regulation; Geographic Use of the Term “United States” 68 FR 28079 · FAC 2001-14	May 22, 2003	Jun 23, 2003
Federal Acquisition Regulation; Federal, State, and Local Taxes 68 FR 13204 · FAC 2001-13	Mar 18, 2003	Apr 17, 2003
Federal Acquisition Regulation; Definitions 66 FR 2117 · FAC 97-22	Jan 10, 2001	Mar 12, 2001
Federal Acquisition Regulation; New Mexico Gross Receipts and Compensating Tax 62 FR 64930 · FAC 97-03	Dec 9, 1997	Dec 9, 1997
Federal Acquisition Regulation; Editorial and Technical Changes To Conform the CFR to the Looseleaf Edition 62 FR 40236	Jul 25, 1997	Jun 30, 1997
Federal Acquisition Regulation; Certification Requirements 62 FR 233 · FAC 90-45	Jan 2, 1997	Not on record

Show all 13

Proposed changes

Proposed rule	Published	Comments
Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 5, 24, and 29 91 FR 37676 · FAR Case 2026-005, Docket No. FAR-2026-0005, Sequence No. 1	Jun 23, 2026	Closed Jul 23, 2026No final rule found

Quick answers

What is FAR Part 29?

FAR Part 29 is a part of the Federal Acquisition Regulation, titled "Taxes".

When was FAR Part 29 last changed?

The most recent final rule on record is "Federal Acquisition Regulation: Update to Title 10 Citations" (87 FR 73894), published Dec 1, 2022 and effective Dec 30, 2022.

Are changes to FAR Part 29 proposed?

One proposed change has no final rule yet.

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