48 CFR § 1529.303 - 1529.303 Application of State and local taxes to Government contractors and subcontractors.
---
identifier: "/us/cfr/t48/s1529.303"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 1529.303 - 1529.303 Application of State and local taxes to Government contractors and subcontractors."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "1529.303"
section_name: "1529.303 Application of State and local taxes to Government contractors and subcontractors."
chapter_number: 15
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "1529"
part_name: "TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 41 U.S.C. 418b."
regulatory_source: "54 FR 49998, Dec. 4, 1989, unless otherwise noted."
cfr_part: "1529"
---
# 1529.303 1529.303 Application of State and local taxes to Government contractors and subcontractors.
Contractors are responsible for determining the availability of State and local tax exemptions and obtaining such exemptions, if available, unless the Contracting Officer determines under FAR 31.205-41(b)(3) that the administrative burden outweighs the corresponding benefit. Contractors are responsible for ensuring that subcontractors also seek and obtain such exemptions, if available.