# 48 C.F.R. § 29.401-2 (2026): Construction contracts performed in North Carolina

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_2

## Section

- **Citation:** 48 C.F.R. § 29.401-2 (2026)
- **Heading:** Construction contracts performed in North Carolina
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 48 CFR: Federal Acquisition Regulations System / Chapter 1 / Part 29 / Subpart 29.4 / § 29.401-2: Construction contracts performed in North Carolina.

## Text

The contracting officer shall insert the clause at 52.229-2, North Carolina State and Local Sales and Use Tax, in solicitations and contracts for construction to be performed in North Carolina. If the requirement is for vessel repair to be performed in North Carolina, the clause shall be used with its Alternate I.

## Nearby sections

- [48 C.F.R. § 29.401-1 (2026) Indefinite-delivery contracts for leased equipment.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_1.md)
- [48 C.F.R. § 29.401-2 (2026) Construction contracts performed in North Carolina.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_2.md)
- [48 C.F.R. § 29.401-3 (2026) Federal, State, and local taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_3.md)
- [48 C.F.R. § 29.401-4 (2026) New Mexico gross receipts and compensating tax.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_4.md)
- [48 C.F.R. § 29.402-1 (2026) Foreign fixed-price contracts.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_1.md)
- [48 C.F.R. § 29.402-2 (2026) Foreign cost-reimbursement contracts.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_2.md)
- [48 C.F.R. § 29.402-3 (2026) Tax on certain foreign procurements.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_3.md)
- [48 C.F.R. § 29.402-4 (2026) Taxes—Foreign Contracts in Afghanistan.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_4.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_2. Check the current official text before relying on it. Not legal advice.