48 CFR § 1329.203-70 - 1329.203-70 DOC Federal tax exemption.
---
identifier: "/us/cfr/t48/s1329.203-70"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 1329.203-70 - 1329.203-70 DOC Federal tax exemption."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "1329.203-70"
section_name: "1329.203-70 DOC Federal tax exemption."
chapter_number: 13
chapter_name: "DEPARTMENT OF COMMERCE"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "1329"
part_name: "TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 414; 48 CFR 1.301-1.304."
regulatory_source: "75 FR 10570, Mar. 8, 2010, unless otherwise noted."
cfr_part: "1329"
---
# 1329.203-70 1329.203-70 DOC Federal tax exemption.
(a) The Office of Acquisition Management has obtained a permit from the U.S. Bureau of Alcohol, Tobacco, Firearms and Explosives enabling DOC and its contractors to purchase spirits (*e.g.,* specially denatured spirits) tax-free for non-beverage Government use.
(b) When purchasing spirits for non-beverage use by DOC personnel, the contracting officer shall attach a copy of the permit to the contract. Upon receipt of the spirits, the contractor shall return the permit to the contracting officer unless future orders are anticipated.