48 CFR § 829.303 - 829.303 Application of State and local taxes to Government contractors and subcontractors.

---
identifier: "/us/cfr/t48/s829.303"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 829.303 - 829.303   Application of State and local taxes to Government contractors and subcontractors."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "829.303"
section_name: "829.303   Application of State and local taxes to Government contractors and subcontractors."
chapter_number: 8
chapter_name: "DEPARTMENT OF VETERANS AFFAIRS"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "829"
part_name: "TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5214(a)(2), 5271, 7510; 40 U.S.C. 121(c); 41 U.S.C. 1303(a)(2); 41 U.S.C. 1702 and 48 CFR 1.301-1.304."
regulatory_source: "73 FR 2717, Jan. 15, 2008, unless otherwise noted."
cfr_part: "829"
---


# 829.303 829.303   Application of State and local taxes to Government contractors and subcontractors.

(a) The authority to make the determination prescribed in FAR 29.303(a) is delegated, without power of redelegation, to the head of the contracting activity (HCA).

[83 FR 48259, Sept. 24, 2018]