# 48 CFR § 29.300: 29.300 Scope of subpart

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-48-29.300

## Section

- **Citation:** 48 CFR § 29.300
- **Heading:** 29.300 Scope of subpart
- **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 29.3—State and Local Taxes

## Text

This subpart prescribes the policies and procedures regarding the exemption or immunity of Federal Government purchases and property from State and local taxation.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-48-29.300. Check the current official text before relying on it. Not legal advice.