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48 CFR § 29.300 - 29.300 Scope of subpart.

---
identifier: "/us/cfr/t48/s29.300"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 29.300 - 29.300   Scope of subpart."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "29.300"
section_name: "29.300   Scope of subpart."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "29"
part_name: "TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113."
regulatory_source: "48 FR 42293, Sept. 19, 1983, unless otherwise noted."
cfr_part: "29"
---

# 29.300 29.300   Scope of subpart.

This subpart prescribes the policies and procedures regarding the exemption or immunity of Federal Government purchases and property from State and local taxation.