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48 CFR § 1429.303 - 1429.303 Application of State and local taxes to Government contractors and subcontractors.

---
identifier: "/us/cfr/t48/s1429.303"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 1429.303 - 1429.303   Application of State and local taxes to Government contractors and subcontractors."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "1429.303"
section_name: "1429.303   Application of State and local taxes to Government contractors and subcontractors."
chapter_number: 14
chapter_name: "DEPARTMENT OF THE INTERIOR"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "1429"
part_name: "TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 205(c), 63 Stat. 390, 40 U.S.C. 486(c); and 5 U.S.C. 301."
regulatory_source: "75 FR 19829, Apr. 15, 2010, unless otherwise noted."
cfr_part: "1429"
---

# 1429.303 1429.303   Application of State and local taxes to Government contractors and subcontractors.

Contractors to be treated as agents of the Government for the purposes set forth in FAR 29.303(a) shall require the written review and approval of the AS/PMB. The HCA shall submit requests for approval through SOL, to the Director, PAM, for further action.