DFARS 232.1108-70 — Prohibition of Governmentwide commercial purchase card as a method of payment when the tax on certain foreign procurements applies
Regulatory text. Not legal advice.
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 DFARS 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, indicating that the contractor is fully exempt from the tax.
Citation history: [87 FR 65517, Oct. 28, 2022]
Source: eCFR • Pulled 2026-04-16