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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 48 - Federal Acquisition Regulations System |
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Chapter 2 - Defense Acquisition Regulations System, Department of Defense |
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SubChapter E - General Contracting Requirements |
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Part 229 - Taxes |
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Subpart 229.2 - Federal Excise Taxes |
§ 229.204 - Federal excise tax on specific foreign contract payments.
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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.