48 CFR § 2129.305 - 2129.305 State and local tax exemptions.

---
identifier: "/us/cfr/t48/s2129.305"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 2129.305 - 2129.305   State and local tax exemptions."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "2129.305"
section_name: "2129.305   State and local tax exemptions."
chapter_number: 21
chapter_name: "OFFICE OF PERSONNEL MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "2129"
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. 8716; 40 U.S.C. 486(c); 48 CFR 1.301."
regulatory_source: "58 FR 40377, July 28, 1993, unless otherwise noted."
cfr_part: "2129"
---


# 2129.305 2129.305   State and local tax exemptions.

(a) FAR 29.305 is modified for the FEGLI Program by substituting paragraph (b) of this section in the place of paragraph (b) of FAR 29.305.

(b) *Furnishing proof of exemption.* If a reasonable basis to sustain a claimed exemption exists, the seller will be furnished evidence of exemption if requested by the contractor and approved by the contracting officer or at the discretion of the contracting officer.