RFO
RFO Version Available
The Revolutionary FAR Overhaul has published a revised version of this clause. The RFO version supersedes the eCFR text below for contracts using the RFO model; see the RFO deviation for applicability.
View RFO version52.229-1 State and Local Taxes. As prescribed in 29.401-1, insert the following clause: State and Local Taxes (APR 1984) Notwithstanding the terms of the Federal, State, and Local Taxes clause, the contract price excludes all State and local taxes levied on or measured by the contract or sales price of the services or completed supplies furnished under this contract. The Contractor shall state separately on its invoices taxes excluded from the contract price, and the Government agrees either to pay the amount of the taxes to the Contractor or provide evidence necessary to sustain an exemption. (End of clause) [48 FR 42478, Sept. 19, 1983, as amended at 68 FR 28086, May 22, 2003]
29.401-1
Insert the clause at 52.229-1, State and Local Taxes, in solicitations and contracts for leased equipment when-
(a) A fixed-price indefinite-delivery contract is contemplated;
(b) The contract will be performed wholly or partly in the United States or its outlying areas; and
(c) The place or places of delivery are not known at the time of contracting.
(a) A fixed-price indefinite-delivery contract is contemplated;
(b) The contract will be performed wholly or partly in the United States or its outlying areas; and
(c) The place or places of delivery are not known at the time of contracting.
Prescription data sourced from eCFR as of 2026-06-10 03:16 UTC.
Cross-references within the prescription are not resolved automatically.
Regulatory Stack
The layers of regulation that govern this clause, from the FAR prescription through agency-specific supplements and any active deviations.
RFO
RFO Version
Overhauled clause text
The Revolutionary FAR Overhaul publishes a revised version of this clause. See the RFO Version tab for the controlling authority under the RFO model.
FAR
FAR Prescription
29.401-1
Insert the clause at 52.229-1, State and Local Taxes, in solicitations and contracts for leased equipment when-
(a) A fixed-price indefinite-delivery contract is contemplated;
(b) The contract will be performed wholly or partly in the United States or its outlying areas; and
(c) The place or places of delivery are not known at the time of contracting.
(a) A fixed-price indefinite-delivery contract is contemplated;
(b) The contract will be performed wholly or partly in the United States or its outlying areas; and
(c) The place or places of delivery are not known at the time of contracting.
Version History
Version history is sourced from the codified eCFR. Changes published only as class deviations or by the Revolutionary FAR Overhaul do not appear here until they are incorporated into the eCFR. For RFO-driven changes see the RFO Version tab and any active deviations cited above.
No version history available from eCFR.
RFO Version
Comparison of the codified eCFR text against the Revolutionary FAR Overhaul revision. Highlights show additions (green) and deletions (red, struck through).
Clause Text
Substantive changes. The RFO version differs materially from the eCFR text.
eCFR (codified)
RFO (implemented)
Unchanged
52.229-1 State and Local Taxes.
eCFR (codified)
RFO (implemented)
15 removed
[48 FR 42478, Sept. 19, 1983, as amended at 68 FR 28086, May 22, 2003]
Prescription
Substantive changes. The RFO prescription differs materially from the eCFR prescription.
eCFR (codified)
RFO (implemented)
Unchanged
52.229-1 State and Local Taxes.: Prescription
eCFR (codified)
RFO (implemented)
71 added, 15 removed
(b)
Insert the clause at 52.229-1, State and Local Taxes, in solicitations and contracts for leased equipment when-
(b)
(b) According to clause 52.229-12, Tax on Certain Foreign Procurements, contractors subject to the section 5000C tax will complete IRS Form W-14, Certificate of Foreign Contracting Party Receiving Federal Procurement Payments, and submit this form with each voucher or invoice. If a completed IRS Form W-14 is not submitted with a payment request, the default withholding percentage is 2 percent for that payment request. Information about IRS Form W-14 is available at www.irs.gov/w14.
7 removed
(a)
(a) A fixed-price indefinite-delivery contract is contemplated;
(a)
18 removed
(b)
(b) The contract will be performed wholly or partly in the United States or its outlying areas; and
(b)
15 removed
(c)
(c) The place or places of delivery are not known at the time of contracting.
(c)
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