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                            29.401-3 Federal, State, and local taxes.
        
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FAC Number: 2024-03 Effective Date: 02/23/2024
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Subpart29.029.129.229.329.4
Section29.40129.402
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29.401-3 Federal, State, and local taxes.29.401-3 Federal, State, and local taxes.       (a) 						            Except as provided in paragraph (b) of this section, insert the clause at  52.229-3, Federal, State, and Local Taxes, in solicitations and contracts if-                                                         (1) 								                The contract is to be performed wholly or partly in the United States or its outlying areas;                                                            (2) 								                A fixed-price contract is contemplated; and                                                            (3) 								                The contract is expected to exceed the simplified acquisition threshold.                                                                             (b) 						            In a noncompetitive contract that meets all the conditions in paragraph (a) of this section, the contracting officer may insert the clause at  52.229-4, Federal, State, and Local Taxes (State and Local Adjustments), instead of the clause at  52.229-3, if the price would otherwise include an inappropriate contingency for potential postaward change(s) in State or local taxes.    **Parent topic:**  29.401 Domestic contracts.
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