U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 28, 2025
Insert the clause at 52.229-1, State and Local Taxes, in solicitations and contracts for leased equipment when—
(a) A fixed-price indefinite-delivery contract is contemplated;
(b) The contract will be performed wholly or partly in the United States or its outlying areas; and
(c) The place or places of delivery are not known at the time of contracting.