48 CFR § 252.229-7014

48 CFR · Federal Acquisition Regulations System

§ 252.229-7014 — Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements.

TitleTitle 48: Federal Acquisition Regulations System PartPart 252: Solicitation Provisions and Contract Clauses

SourceeCFR (current through Apr 2, 2026)

This text of 48 C.F.R. § 252.229-7014 (Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

48 C.F.R. § 252.229-7014 (2026).

Text

252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements. As prescribed in 229.402-70(k), use the following clause: Full Exemption From Two-Percent Excise Tax on Certain Foreign Procurements (OCT 2022)

(a)As the Contractor represented in its offer, any item, including any item delivered under subcontract; any service; or any combination thereof delivered under this contract is fully exempt from the 2-percent excise tax withholding imposed by 26 U.S.C. 5000C and implemented by Federal Acquisition Regulation (FAR) 52.229-12, Tax on Certain Foreign Procurements.

(b)If the full exemption no longer applies due to a change in circumstances during the performance of the contract, causing the Contractor to become subject to the withholding for the 2-percent exci

Free access — add to your briefcase to read the full text and ask questions with AI

252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements.

As prescribed in 229.402-70(k), use the following clause:

Full Exemption From Two-Percent Excise Tax on Certain Foreign Procurements (OCT 2022)
(a) As the Contractor represented in its offer, any item, including any item delivered under subcontract; any service; or any combination thereof delivered under this contract is fully exempt from the 2-percent excise tax withholding imposed by 26 U.S.C. 5000C and implemented by Federal Acquisition Regulation (FAR) 52.229-12, Tax on Certain Foreign Procurements.

(b) If the full exemption no longer applies due to a change in circumstances during the performance of the contract, causing the Contractor to become subject to the withholding for the 2-percent excise tax as imposed by 26 U.S.C. 5000C, then the Contractor shall immediately comply with the notification and billing requirements of FAR clause 52.229-12.

(End of clause) [87 FR 65517, Oct. 28, 2022]