[Code of Federal Regulations]
[Title 48, Volume 3]
[Revised as of October 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR245.7311-1]

[Page 354]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                    CHAPTER 2--DEPARTMENT OF DEFENSE
 
PART 245--GOVERNMENT PROPERTY--Table of Contents
 
          Subpart 245.73--Sale of Surplus Contractor Inventory
 
Sec. 245.7311-1  Sales and use tax liability.

    For purchases of property subject to a state sales or use tax, a 
special condition of sale may stipulate that the Purchaser shall pay and 
the Contractor shall collect the amount of the tax, which shall be 
itemized separately on the billing document.