Part 529 - Taxes | Acquisition.GOV

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class="agov-browse-fac-text"><h1>GSAM</h1> <p><b>Change Number:</b> Change 196 GSAM Case 2020-G515 <br /><b>Effective Date:</b> 02/14/2025</p></div> </div> <div id="reg-form-navigation"><form class="gsam-page-navigation-block-form usa-form" data-drupal-selector="gsam-page-navigation-block-form" action="/gsam/part-529" method="post" id="gsam-page-navigation-block-form" accept-charset="UTF-8"> <div class="form-item usa-label js-form-item form-type-select js-form-type-select form-item-partname js-form-item-partname form-no-label"> <div class="select-wrapper"><select id="partname" title="GSAM Part menu." aria-label="GSAM Part menu." data-drupal-selector="edit-partname" name="partname" class="form-select usa-select"><option value="">Part</option><option value="57520">Part 501</option><option value="57562">Part 502</option><option value="57565">Part 503</option><option value="57591">Part 504</option><option value="57652">Part 505</option><option value="57668">Part 506</option><option 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page." /></a></li></ul> </div> </div> </div> </div> <div class="agov-status-messages"> <div data-drupal-messages-fallback class="hidden"></div> </div> <div class="grid-row "> </div> <div class="grid-row grid-gap"> <div class="usa-layout-docs__main desktop:grid-col-fill"> <div id="block-regulationpageblock" class="block block-agov-browse block-agov-regulation-page-block"> <div class="nextprev"><a href="/gsam/528.311-1" class="docprevious docprevround" title="Previous" aria-label="Previous">芦 Previous</a><a href="/gsam/subpart-529.1" class="docnext docnextround" title="Next" aria-label="Next">Next 禄</a></div> <div class="regulation-content"> Part 529 - Taxes<article role="article" aria-labelledby="ariaid-title1"><article class="nested0" aria-labelledby="ariaid-title1" id="GSAM_Part_529"> <h1 class="title GSAR" id="ariaid-title1"> <span class="ph autonumber">Part 529</span> - Taxes</h1> <div class="body"> <p class=" ListL1"> <a class="xref fm:TOC" href="#GSAM_Subpart_529_1" title="Subpart 529.1 - General" aria-label="Subpart 529.1 - General. Link 0">Subpart 529.1 - General</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="#GSAM_529_101" title="529.101 Policy." aria-label="529.101 Policy.. Link 1">529.101 Policy.</a> </p> <p class=" ListL1"> <a class="xref fm:TOC" href="#GSAM_Subpart_529_3" title="Subpart 529.3 - State and Local Taxes" aria-label="Subpart 529.3 - State and Local Taxes. Link 2">Subpart 529.3 - State and Local Taxes</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="#GSAM_529_302" title="529.302 Application of State and local taxes to the Government." aria-label="529.302 Application of State and local taxes to the Government.. Link 3">529.302 Application of State and local taxes to the Government.</a> </p> <p class=" ListL1"> <a class="xref fm:TOC" href="#GSAM_Subpart_529_4" title="Subpart 529.4 - Contract Clauses" aria-label="Subpart 529.4 - Contract Clauses. Link 4">Subpart 529.4 - Contract Clauses</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="#GSAM_529_470" title="529.470 Domestic contract clauses." aria-label="529.470 Domestic contract clauses.. Link 5">529.470 Domestic contract clauses.</a> </p> </div> <nav role="navigation" class="related-links"><div class="familylinks"><div class="parentlink"><strong>Parent topic:</strong> <a class="link GSAM_BlankTopic4 GSAM_Subchapter_EGSAM_BlankTopic4.htmlSubtopic" href="/node/58035" title="General Services Administration Acquisition Manual" aria-label="General Services Administration Acquisition Manual. Link 6">General Services Administration Acquisition Manual</a></div></div></nav><article class="topic nested1" aria-labelledby="ariaid-title2" id="GSAM_Subpart_529_1"> <h2 class="title topictitle2 Subpart" id="ariaid-title2"> <span class="ph autonumber">Subpart 529.1</span> - General</h2> <article class="topic concept nested2" aria-labelledby="ariaid-title3" id="GSAM_529_101"> <h3 class="title topictitle3" id="ariaid-title3"> <span class="ph autonumber">529.101</span> Policy.</h3> <div class="body conbody"> <p class="p">Action may not be taken on any matters involving taxes on Federal purchases or contracts without obtaining legal review. See ADM 5000.4A for the requirement to obtain legal review by the Office of General Counsel (OGC) for agency actions. See FAR 29.101 (b) through (d) for the type of tax-related issues that require legal review.</p> </div> </article> </article> <article class="topic nested1" aria-labelledby="ariaid-title4" id="GSAM_Subpart_529_3"> <h2 class="title topictitle2 Subpart" id="ariaid-title4"> <span class="ph autonumber">Subpart 529.3</span> - State and Local Taxes</h2> <article class="topic concept nested2" aria-labelledby="ariaid-title5" id="GSAM_529_302"> <h3 class="title topictitle3" id="ariaid-title5"> <span class="ph autonumber">529.302</span> Application of State and local taxes to the Government.</h3> <div class="body conbody"> <p class="p">If it has been determined that evidence of tax exemption is required, contracting officers shall follow the guidance as outlined on GSA Insite. Contracting officers shall input “Tax Exemption Information” in the search tool and then select “Tax Exemption Information” from the results list for point of contact information and GSA’s tax exemption number.</p> </div> </article> </article> <article class="topic nested1" aria-labelledby="ariaid-title6" id="GSAM_Subpart_529_4"> <h2 class="title GSAR Subpart" id="ariaid-title6"> <span class="ph autonumber">Subpart 529.4</span> - Contract Clauses</h2> <article class="topic concept GSAR" aria-labelledby="ariaid-title7" id="GSAM_529_470"> <h3 class="title topictitle3" id="ariaid-title7"> <span class="ph autonumber">529.470</span> Domestic contract clauses.</h3> <div class="body conbody"> <p class="GSAR ListL1" id="GSAM_529_470__ufdr3qp"> <span class="ph autonumber">(a)</span>Insert the clause at <a class="xref fm:ParaNumOnly" href="/gsam/part-552#GSAM_552_229_70" title="552.229-70" aria-label="552.229-70. Link 7">552.229-70</a>, Federal, State, and Local Taxes, in solicitations and contracts estimated to exceed the micro-purchase threshold, but not the simplified acquisition threshold.</p> <p class="GSAR ListL1" id="GSAM_529_470__vatb0mdh"> <span class="ph autonumber">(b)</span>Insert the clause at <a class="xref fm:ParaNumOnly" href="/gsam/part-552#GSAM_552_229_71" title="552.229-71" aria-label="552.229-71. Link 8">552.229-71</a>, Federal Excise Tax—DC Government, in solicitations and contracts that allow the District of Columbia Government to place orders under the contract.</p> </div> </article> </article> </article> </article> </div> <div class="nextprev"><a href="/gsam/528.311-1" class="docprevious docprevround" title="Previous" aria-label="Previous">芦 Previous</a><a href="/gsam/subpart-529.1" class="docnext docnextround" title="Next" aria-label="Next">Next 禄</a></div> </div> <div id="block-favoriteslinksblock" class="block block-agov-favorites block-agov-favorites-links-block"> <div id="favorites-container"><div id="favorites-header"><h4 id="favorites-heading">Favorite</h4><h4 id="favorites-close-bookmarks">X</h4></div> <div id="favorites-menu-container"></div> </div> </div> <div id="block-messagemodalblock" class="block block-agov-favorites block-agov-message-modal-block"> <div class="messages-overlay"><div id="messages-container"><div id="messages-header"></div> <div 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