48 CFR § 29.401-2 - 29.401-2 Construction contracts performed in North Carolina.
---
identifier: "/us/cfr/t48/s29.401-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 29.401-2 - 29.401-2 Construction contracts performed in North Carolina."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "29.401-2"
section_name: "29.401-2 Construction contracts performed in North Carolina."
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"
---
# 29.401-2 29.401-2 Construction contracts performed in North Carolina.
The contracting officer shall insert the clause at 52.229-2, North Carolina State and Local Sales and Use Tax, in solicitations and contracts for construction to be performed in North Carolina. If the requirement is for vessel repair to be performed in North Carolina, the clause shall be used with its *Alternate I.*