FAR 29.203
Other Federal tax exemptions.
(a) Pursuant to 26 U.S.C.4293 , the Secretary of the Treasury has exempted the United States from the communications excise tax imposed in 26 U.S.C.4251 , when the supplies and services are for the exclusive use of the United States. (Secretarial Authorization, June 20,1947, Internal Revenue Cumulative Bulletin,1947-1, 205.) (b) Pursuant to 26 U.S.C. 4483(b) , the Secretary of the Treasury has exempted the United States from the federal highway vehicle users tax imposed in 26 U.S.C. 4481 . The exemption applies whether the vehicle is owned or leased by the United States. (Secretarial Authorization, Internal Revenue Cumulative Bulletin,1956-2, 1369.)
Source: acquisition.gov — FAR
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