(c) Further manufacture, or resale for further manufacture (this exemption does not include tires and inner tubes) (26 CFR 48.4221-2). 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 CFR48.4221-3). Shipment must occur within 6 months of the time title passes to the Government. (b) Shipment for export to a foreign country or an outlying area of the United States. (a) The exclusive use of any State or political subdivision, including the District of Columbia ( 26 U.S.C.40). 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: (c) Executive agencies shall take maximum advantage of available Federal excise tax exemptions. Contracting officers should solicit prices on a tax-exclusive basis when it is known that the Government is exempt from these taxes, and on a tax-inclusive basis when no exemption exists. (b) Sometimes the law exempts the Federal Government from these taxes. (2) Special-fuels excise taxes imposed at the retail level on diesel fuel and special motor fuels. (1) Manufacturers’ excise taxes imposed on certain motor-vehicle articles, tires and inner tubes, gasoline, lubricating oils, coal, fishing equipment, firearms, shells, and cartridges sold by manufacturers, producers, or importers and Questions arising in this area should be directed to the agency-designated counsel. Subtitleĝ of the Internal Revenue Code of 1954, Miscellaneous Excise Taxes, 26 U.S.C.4041, etseq., and its implementing regulations, 26 CFR parts 40 through 299, cover miscellaneous federal excise tax requirements. (a) Federal excise taxes are levied on the sale or use of particular supplies or services. Subpart 29.2 - Federal Excise Taxes 29.201 General. (2) To resolve any other tax questions affecting the prospective contract. (1) For information on foreign tax treaties and agreements in force and on the implementation of any foreign-tax-relief programs and (d) Before purchasing goods or services from a foreign source, the contracting officer should consult the agency-designated counsel. (2) A fixed-price contract containing a tax escalation clause. (c) When the constitutional immunity of the Government from State or local taxation may reasonably be at issue, contractors should be discouraged from negotiating independently with taxing authorities if the contract involved is either. (2) Obtaining exemption from, or refund of, a tax. (1) Determining whether or not a tax is valid or applicable or (b) To keep treatment within an agency consistent, contracting officers or other authorized personnel shall consult the agency-designated counsel before negotiating with any taxing authority for the purpose of. Therefore, when tax questions arise, contracting officers should request assistance from the agency-designated legal counsel. Specific tax questions must be resolved by reference to the applicable contract terms and to the pertinent tax laws and regulations. (a) Contract tax problems are essentially legal in nature and vary widely.
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