# Federal Acquisition Regulations; DARPA-New Mexico Tax Agreement
> **US Department of Defense** · Final rule. · Published 2012-07-26 · Effective 2012-08-27 · 77 FR 44063
## Document
- **Document number:** 2012-17732
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 77 FR 44063
- **CFR reference:** 48 CFR 29
- **Publication date:** 2012-07-26
- **Effective date:** 2012-08-27
- **DOD docket:** FAC 2005-60
## Abstract

DoD, GSA, and NASA are issuing a final rule amending the Federal Acquisition Regulation (FAR) to add the United States Defense Advanced Research Projects Agency (DARPA) to the list of agencies that have entered into separate tax agreements with the State of New Mexico (NM). The DARPA-NM tax agreement eliminates the double taxation of Government cost-reimbursement contracts when DARPA contractors and their subcontractors purchase tangible personal property to be used in performing services in whole or in part in the State of New Mexico, and for which title to such property will pass to the United States upon delivery of the property to the contractor and its subcontractors by the vendor.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/07/26/2012-17732/federal-acquisition-regulations-darpa-new-mexico-tax-agreement)
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