48 C.F.R. § 229.204

Current through November 30, 2024
Section 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.

48 C.F.R. §229.204

87 FR 65517 , 10/28/2022