# Federal Acquisition Regulation; Federal, State, and Local Taxes
> **US Department of Defense** · Final rule. · Published 2003-03-18 · Effective 2003-04-17 · 68 FR 13204
## Document
- **Document number:** 03-6374
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 68 FR 13204
- **CFR reference:** 48 CFR 29
- **Publication date:** 2003-03-18
- **Effective date:** 2003-04-17
- **DOD docket:** FAC 2001-13
## Abstract

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) have agreed on a final rule amending the Federal Acquisition Regulation (FAR) to clarify the prescriptions for use of clauses relating to Federal, State, and local taxes. In addition, the rule deletes the clause at FAR 52.229-5, Taxes--Contracts Performed in U.S. Possessions or Puerto Rico, and updates and moves the definition of "local taxes."

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/03/18/03-6374/federal-acquisition-regulation-federal-state-and-local-taxes)
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