1. Regulations
  2. title 48
  3. chapter 28
  4. part 2829
  5. subpart 2829.3
  6. § 2829.302

View all text of Subpart 2829.3 [2829.302 - 2829.303]

2829.302 - 2829.302 Application of State and local taxes to the Government.

Generally, purchases and leases made by the Federal Government are immune from State and local taxation.

AUTHORITY: 28 U.S.C. 510; 40 U.S.C. 486(c); 28 CFR 0.75(j) and 0.76(j).

SOURCE: 87 FR 47118, Aug. 2, 2022, unless otherwise noted.

CITE AS: 48 CFR 2829.302