Code of Federal Regulations · Section
§ 232.1108-70 — 232.1108-70 Prohibition Of Governmentwide Commercial Purchase Card As A Method Of Payment When The Tax On Certain Foreign Procurements Applies
48 C.F.R. § 232.1108-70
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The contracting officer shall not authorize the Governmentwide commercial purchase card as a method of payment during any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, indicating that the contractor is fully exempt from the tax.
Authorizing Statute
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Functions and authority41 U.S.C. § 1303