53.229
Taxes (SF’s 1094, 1094-A)
Use SF 1094 and SF 1094A to properly claim and document state or local tax exemptions in accordance with FAR 29.302(b).
Overview
FAR 53.229 prescribes the use of Standard Forms (SF) 1094 and 1094A for government contracting professionals to establish and document exemptions from state or local taxes. SF 1094 is the U.S. Tax Exemption Form used to claim exemption, while SF 1094A serves as the accountability record for tracking the issuance and use of these exemption forms. The requirement to use these forms is referenced in FAR 29.302(b), which outlines procedures for obtaining tax exemptions in applicable contracts. Proper use and recordkeeping of these forms are essential for compliance and audit purposes, ensuring that government purchases are not improperly taxed at the state or local level.