# 48 CFR § 29.202: 29.202 General exemptions

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-48-29.202

## Section

- **Citation:** 48 CFR § 29.202
- **Heading:** 29.202 General exemptions
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 48—Federal Acquisition Regulations System > CHAPTER 1—FEDERAL ACQUISITION REGULATION > SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS > PART 29—TAXES > Subpart 29.2—Federal Excise Taxes

## Text

No Federal manufacturers' or special-fuels excise taxes are imposed in many contracting situations as, for example, when the supplies are for any of the following:
(a) The exclusive use of any State or political subdivision, including the District of Columbia (26 U.S.C. 4041 and 4221).
(b) Shipment for export to a foreign country or an outlying area of the United States. Shipment must occur within 6 months of the time title passes to the Government. When the exemption is claimed, the words “for export” must appear on the contract or purchase document, and the contracting officer must furnish the seller proof of export (see 26 CFR 48.4221-3).
(c) Further manufacture, or resale for further manufacture (this exemption does not include tires and inner tubes) (26 CFR 48.4221-2).
(d) Use as fuel supplies, ships or sea stores, or legitimate equipment on vessels of war, including (1) aircraft owned by the United States and constituting a part of the armed forces and (2) guided missiles and pilotless aircraft owned or chartered by the United States. When this exemption is to be claimed, the purchase should be made on a tax-exclusive basis. The contracting officer shall furnish the seller an exemption certificate for Supplies for Vessels of War (an example is given in 26 CFR 48.4221-4(d)(2); the IRS will accept one certificate covering all orders under a single contract for a specified period of up to 12 calendar quarters) (26 U.S.C. 4041 and 4221).
(e) A nonprofit educational organization (26 U.S.C. 4041 and 4221).
(f) Emergency vehicles (26 U.S.C. 4053 and 4064(b)(1)(c)).
[48 FR 42293, Sept. 19, 1983, as amended at 53 FR 662, Jan. 11, 1988; 68 FR 28083, May 22, 2003]

## Nearby sections

- [48 CFR § 29.101 29.101 Resolving tax problems.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.101.md)
- [48 CFR § 29.201 29.201 General.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.201.md)
- [48 CFR § 29.202 29.202 General exemptions.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.202.md)
- [48 CFR § 29.203 29.203 Other Federal tax exemptions.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.203.md)
- [48 CFR § 29.204 29.204 Federal excise tax on specific foreign contract payments.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.204.md)
- [48 CFR § 29.300 29.300 Scope of subpart.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.300.md)
- [48 CFR § 29.302 29.302 Application of State and local taxes to the Government.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.302.md)
- [48 CFR § 29.303 29.303 Application of State and local taxes to Government contractors and subcontractors.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.303.md)
- [48 CFR § 29.304 29.304 Matters requiring special consideration.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.304.md)
- [48 CFR § 29.305 29.305 State and local tax exemptions.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.305.md)
- [48 CFR § 29.401-1 29.401-1 Indefinite-delivery contracts for leased equipment.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.401-1.md)
- [48 CFR § 29.401-2 29.401-2 Construction contracts performed in North Carolina.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.401-2.md)
- [48 CFR § 29.401-3 29.401-3 Federal, State, and local taxes.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.401-3.md)
- [48 CFR § 29.401-4 29.401-4 New Mexico gross receipts and compensating tax.](https://www.frixlaw.com/law-library/statutes/ecfr-48-29.401-4.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-48-29.202. Check the current official text before relying on it. Not legal advice.