48 CFR § 232.1108-70

48 CFR · Federal Acquisition Regulations System

§ 232.1108-70 — Prohibition of Governmentwide commercial purchase card as a method of payment when the tax on certain foreign procurements applies.

eCFR · current through Jul 8, 2026

232.1108-70 Prohibition of Governmentwide commercial purchase card as a method of payment when the tax on certain foreign procurements applies.
The contracting officer shall not authorize the Governmentwide commercial purchase card as a method of payment during any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, indicating that the contractor is fully exempt from the tax.

[87 FR 65517, Oct. 28, 2022]

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232.1108-70 Prohibition of Governmentwide commercial purchase card as a method of payment when the tax on certain foreign procurements applies.

The contracting officer shall not authorize the Governmentwide commercial purchase card as a method of payment during any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, indicating that the contractor is fully exempt from the tax.

[87 FR 65517, Oct. 28, 2022]

48 C.F.R. § 232.1108-70 (Prohibition of Governmentwide commercial purchase card as a method of payment when the tax on certain foreign procurements applies.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.