Term
| Therefore, when tax questions arise, contracting officers should request assistance from the agency-designated _____________. |
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Definition
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Term
To keep treatment within an agency consistent, contracting officers or other authorized personnel shall consult the agency-designated counsel before _______________ with any taxing authority for the purpose of --
(1) Determining whether or not a tax is valid or applicable; or
(2) Obtaining exemption from, or refund of, a tax. |
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Definition
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Term
| 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 -- |
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Definition
(1) A cost-reimbursement contract; or
(2) A fixed-price contract containing a tax escalation clause. |
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Term
| Before purchasing goods or services from a foreign source, the contracting officer should consult the agency-designated counsel -- |
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Definition
(1) For information on foreign tax treaties and agreements in force and on the implementation of any foreign-tax-relief programs; and
(2) To resolve any other tax questions affecting the prospective contract. |
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Term
(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
(2) Special-fuels excise taxes imposed at the retail level on diesel fuel and special motor fuels. |
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Definition
| Are most common excise taxes |
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Term
| Executive agencies _______ take maximum advantage of available Federal excise tax exemptions. |
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Definition
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Term
| Contracting officers __________ 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. |
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Definition
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Term
| No Federal manufacturers' or special-fuels excise taxes are imposed in many contracting situations such as: |
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Definition
(a) The exclusive use of any State or political subdivision, including the District of Columbia (26 U.S.C. 4041 and 4221).
(b) Shipment for export to a foreign country or an outlying area of the United States.(see 26 CFR 48.4221-3).
(c) Further manufacture, or resale for further manufacture (this exemption does not include tires and inner tubes) (26 CFR 48.4221-2).
(d) Use as fuel supplies, ships or sea stores, or legitimate equipment on vessels of war, including
(1) aircraft owned by the United States and constituting a part of the armed forces and
(2) guided missiles and pilotless aircraft owned or chartered by the United States. When this exemption is to be claimed, the purchase should be made on a tax-exclusive basis. The contracting officer shall furnish the seller an exemption certificate for Supplies for Vessels of War (an example is given in 26 CFR 48.4221-4(d)(2); the IRS will accept one certificate covering all orders under a single contract for a specified period of up to 12 calendar quarters) (26 U.S.C. 4041 and 4221).
(e) A nonprofit educational organization (26 U.S.C. 4041 and 4221).
(f) Emergency vehicles (26 U.S.C. 4053 and 4064(b)(1)(c)). |
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