48 CFR § 229.204 - 229.204 Federal excise tax on specific foreign contract payments.
---
identifier: "/us/cfr/t48/s229.204"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 229.204 - 229.204 Federal excise tax on specific foreign contract payments."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "229.204"
section_name: "229.204 Federal excise tax on specific foreign contract payments."
chapter_number: 2
chapter_name: "DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "229"
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. 1303 and 48 CFR chapter 1."
regulatory_source: "56 FR 36405, July 31, 1991, unless otherwise noted."
cfr_part: "229"
---
# 229.204 229.204 Federal excise tax on specific foreign contract payments.
The contracting officer shall not authorize the Governmentwide commercial purchase card as a method of payment during any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, indicating that the contractor is fully exempt from the tax.