Title 48—Federal Acquisition Regulations System--Volume 1
PART 1529—TAXES
1529.303   Application of State and local taxes to Government contractors and subcontractors.
Contractors are responsible for determining the availability of State and local tax exemptions and obtaining such exemptions, if available, unless the Contracting Officer determines under FAR 31.205-41(b)(3) that the administrative burden outweighs the corresponding benefit. Contractors are responsible for ensuring that subcontractors also seek and obtain such exemptions, if available.