PART 629—TAXES | Acquisition.GOV

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class="agov-regulation-title-text"><h1>DOSAR</h1><p><b>Part Number:</b> <span id="open-left-side-menu-non-dita" data-type="dosar" data-part="629">629</p></div> </div> <ul class="usa-nav__secondary-links"><li><a href="/dosar/part-629%E2%80%94taxes" id="favorites-create-bookmark" title="Add Bookmark" aria-label="PART 629—TAXES" data-node="48585" data-title="PART 629—TAXES" target="_self"><img src="/modules/custom/agov_favorites/images/30px/bookmark-add.png" width="30" alt="PART 629—TAXES" /></a></li><li><a href="/get-bookmarks" id="favorites-open-bookmarks" title="Open bookmarks." aria-label="Open bookmarks." data-node="48585" data-title="Open bookmarks." target="_self"><img src="/modules/custom/agov_favorites/images/30px/bookmark-open.png" width="30" alt="Open bookmarks." /></a></li><li><a href="/node/48585/printable/print" id="print-page" title="Print PART 629—TAXES page." aria-label="Print PART 629—TAXES page." data-node="48585" data-title="Print PART 629—TAXES page." 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id="block-regulationpageblock" class="block block-agov-browse block-agov-regulation-page-block"> <div class="nextprev"><a href="/dosar/628.309-70-dosar-provisions-and-clauses." class="docprevious docprevround" title="Previous" aria-label="Previous">« Previous</a><a href="/dosar/subpart-629.1%E2%80%94general" class="docnext docnextround" title="Next" aria-label="Next">Next »</a></div> <div class="regulation-content"> PART 629—TAXES<article role="article" aria-labelledby="ariaid-title1"><article class="nested0" aria-labelledby="ariaid-title1" id="Part_629_T48_4043325"> <h1 class="title topictitle1" id="ariaid-title1">PART 629—TAXES </h1> <div class="body"> <p class="p"> <span class="ph">Authority: </span> 22 U.S.C. 2658; 40 U.S.C. 486(c); 48 CFR Subpart 1.3. </p> <p class="p"> <span class="ph">Source: </span> 53 FR 26173, July 11, 1988, unless otherwise noted. </p> <p class=" ListL1"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Subpart_629_1_T48_40433251" title="Subpart 629.1—General" aria-label="Subpart 629.1—General. Link 0">Subpart 629.1—General</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Section_629_101_T48_4043325191" title="629.101 Resolving tax problems." aria-label="629.101 Resolving tax problems.. Link 1">629.101 Resolving tax problems.</a> </p> <p class=" ListL1"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Subpart_629_2_T48_40433252" title="Subpart 629.2—Federal Excise Taxes" aria-label="Subpart 629.2—Federal Excise Taxes. Link 2">Subpart 629.2—Federal Excise Taxes</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Section_629_202_T48_4043325291" title="629.202 General exemptions." aria-label="629.202 General exemptions.. Link 3">629.202 General exemptions.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Section_629_202_70_T48_4043325292" title="629.202-70 Exemptions from other Federal taxes." aria-label="629.202-70 Exemptions from other Federal taxes.. Link 4">629.202-70 Exemptions from other Federal taxes.</a> </p> <p class=" ListL1"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Subpart_629_3_T48_40433253" title="Subpart 629.3—State and Local Taxes" aria-label="Subpart 629.3—State and Local Taxes. Link 5">Subpart 629.3—State and Local Taxes</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Section_629_302_T48_4043325391" title="629.302 Application of State and local taxes to the Government." aria-label="629.302 Application of State and local taxes to the Government.. Link 6">629.302 Application of State and local taxes to the Government.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Section_629_303_T48_4043325392" title="629.303 Application of State and local taxes to Government contractors and subcontractors." aria-label="629.303 Application of State and local taxes to Government contractors and subcontractors.. Link 7">629.303 Application of State and local taxes to Government contractors and subcontractors.</a> </p> <p class=" ListL1"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Subpart_629_4_T48_40433254" title="Subpart 629.4—Contract Clauses" aria-label="Subpart 629.4—Contract Clauses. Link 8">Subpart 629.4—Contract Clauses</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Section_629_401_T48_4043325491" title="629.401 Domestic contracts." aria-label="629.401 Domestic contracts.. Link 9">629.401 Domestic contracts.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Section_629_401_70_T48_4043325492" title="629.401-70 DOSAR contract clause." aria-label="629.401-70 DOSAR contract clause.. Link 10">629.401-70 DOSAR contract clause.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Section_629_402_T48_4043325493" title="629.402 Foreign contracts." aria-label="629.402 Foreign contracts.. Link 11">629.402 Foreign contracts.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Section_629_402_1_T48_4043325494" title="629.402-1 Foreign fixed-price contracts." aria-label="629.402-1 Foreign fixed-price contracts.. Link 12">629.402-1 Foreign fixed-price contracts.</a> </p> <p class=" ListL2"> <a class="xref fm:TOC" href="/dosar/part-629%E2%80%94taxes#Section_629_402_1_70_T48_4043325495" title="629.402-1-70 DOSAR contract clause." aria-label="629.402-1-70 DOSAR contract clause.. Link 13">629.402-1-70 DOSAR contract clause.</a> </p> </div> <nav role="navigation" class="related-links"><div class="familylinks"><div class="parentlink"><strong>Parent topic:</strong> <a class="link String2Xref" href="/dosar/subchapter-e%E2%80%94general-contracting-requirements" title="SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS" aria-label="SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS. Link 14">SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS</a></div></div></nav><article class="topic nested1 SubPart" aria-labelledby="ariaid-title2" id="Subpart_629_1_T48_40433251"> <h2 class="title topictitle2 Subpart" id="ariaid-title2">Subpart 629.1—General</h2> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title3" id="Section_629_101_T48_4043325191"> <h3 class="title topictitle3" id="ariaid-title3"> <span class="ph autonumber">629.101</span> Resolving tax problems.</h3> <div class="body conbody"> <p class="p P">In certain instances, acquisitions by posts are exempt from various taxes in foreign countries. Contracting officers shall ascertain such exemptions and take maximum advantage of them. </p> </div> </article> </article> <article class="topic nested1 SubPart" aria-labelledby="ariaid-title4" id="Subpart_629_2_T48_40433252"> <h2 class="title topictitle2 Subpart" id="ariaid-title4">Subpart 629.2—Federal Excise Taxes</h2> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title5" id="Section_629_202_T48_4043325291"> <h3 class="title topictitle3" id="ariaid-title5"> <span class="ph autonumber">629.202</span> General exemptions.</h3> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title6" id="Section_629_202_70_T48_4043325292"> <h3 class="title topictitle3" id="ariaid-title6"> <span class="ph autonumber">629.202-70</span> Exemptions from other Federal taxes.</h3> <div class="body conbody"> <p class="p P">Taxable articles purchased for presentation abroad as gifts to foreign dignitaries and taxable articles purchased for presentation as gifts to foreign dignitaries visiting in the United States but which are to be taken out of the United States may be exempt from retail taxes or manufacturers excise taxes, in accordance with the letter of October 18, 1963, from the Chief, Excise Tax Branch, Internal Revenue Service. </p> </div> </article> </article> <article class="topic nested1 SubPart" aria-labelledby="ariaid-title7" id="Subpart_629_3_T48_40433253"> <h2 class="title topictitle2 Subpart" id="ariaid-title7">Subpart 629.3—State and Local Taxes</h2> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title8" id="Section_629_302_T48_4043325391"> <h3 class="title topictitle3" id="ariaid-title8"> <span class="ph autonumber">629.302</span> Application of State and local taxes to the Government.</h3> <div class="body conbody"> <p class="p P">The Office of the Legal Adviser is the agency-designated counsel for the purposes of FAR 29.302(a). </p> </div> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title9" id="Section_629_303_T48_4043325392"> <h3 class="title topictitle3" id="ariaid-title9"> <span class="ph autonumber">629.303</span> Application of State and local taxes to Government contractors and subcontractors.</h3> <div class="body conbody"> <p class="p P">The authority to make the determination prescribed in FAR 29.303(a) is delegated, without power of redelegation, to the head of the contracting activity (see 601.603–70). The Office of the Legal Adviser is the agency-designated counsel for the purposes of FAR 29.303(c). </p> </div> </article> </article> <article class="topic nested1 SubPart" aria-labelledby="ariaid-title10" id="Subpart_629_4_T48_40433254"> <h2 class="title topictitle2 Subpart" id="ariaid-title10">Subpart 629.4—Contract Clauses</h2> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title11" id="Section_629_401_T48_4043325491"> <h3 class="title topictitle3" id="ariaid-title11"> <span class="ph autonumber">629.401</span> Domestic contracts.</h3> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title12" id="Section_629_401_70_T48_4043325492"> <h3 class="title topictitle3" id="ariaid-title12"> <span class="ph autonumber">629.401-70</span> DOSAR contract clause.</h3> <div class="body conbody"> <p class="p P">The contracting officer shall insert the clause at 652.229–71, Excise Tax Exemption Statement for Contractors Within the United States, in solicitations and contracts if the prospective contractor is located inside the United States and the acquisition involves export of supplies to an overseas post. </p> </div> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title13" id="Section_629_402_T48_4043325493"> <h3 class="title topictitle3" id="ariaid-title13"> <span class="ph autonumber">629.402</span> Foreign contracts.</h3> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title14" id="Section_629_402_1_T48_4043325494"> <h3 class="title topictitle3" id="ariaid-title14"> <span class="ph autonumber">629.402-1</span> Foreign fixed-price contracts.</h3> </article> <article class="topic concept nested2 Section" aria-labelledby="ariaid-title15" id="Section_629_402_1_70_T48_4043325495"> <h3 class="title topictitle3" id="ariaid-title15"> <span class="ph autonumber">629.402-1</span>-70 DOSAR contract clause.</h3> <div class="body conbody"> <p class="p P">The contracting officer shall insert the clause at 652.229–71, Personal Property Disposition at Posts Abroad, in all solicitations and contracts performed overseas. </p> </div> </article> </article> </article> </article> </div> <div class="nextprev"><a href="/dosar/628.309-70-dosar-provisions-and-clauses." class="docprevious docprevround" title="Previous" aria-label="Previous">« Previous</a><a href="/dosar/subpart-629.1%E2%80%94general" class="docnext docnextround" title="Next" aria-label="Next">Next »</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 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