# 48 CFR § 29.203: 29.203 Other Federal tax exemptions

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-48-29.203

## Section

- **Citation:** 48 CFR § 29.203
- **Heading:** 29.203 Other Federal tax 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

(a) Pursuant to 26 U.S.C. 4293, the Secretary of the Treasury has exempted the United States from the communications excise tax imposed in 26 U.S.C. 4251, when the supplies and services are for the exclusive use of the United States. (Secretarial Authorization, June 20, 1947, Internal Revenue Cumulative Bulletin, 1947-1, 205.)
(b) Pursuant to 26 U.S.C. 4483(b), the Secretary of the Treasury has exempted the United States from the federal highway vehicle users tax imposed in 26 U.S.C. 4481. The exemption applies whether the vehicle is owned or leased by the United States. (Secretarial Authorization, Internal Revenue Cumulative Bulletin, 1956-2, 1369.)
[53 FR 662, Jan. 11, 1988]

## 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-48-29.203. Check the current official text before relying on it. Not legal advice.