Clause
52.229-3 Federal, State, and Local Taxes.
After-imposed Federal tax means any new or increased Federal excise tax or duty, or tax that was exempted or excluded on the contract date but whose exemption was later revoked or reduced during the contract period, on the transactions or property covered by this contract that the Contractor is required to pay or bear as the result of legislative, judicial, or administrative action taking effect after the contract date. It does not include social security tax or other employment taxes.
- Type: Clause (C)
- Prescribed in: 29.401-3
- Effective: Feb 2013
- Primary source: eCFR 48 CFR 52.229-3 · acquisition.gov
Text excerpt from the eCFR API; read the full clause at the eCFR link above.