Clause
52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).
After-imposed tax means any new or increased Federal, State, or local tax or duty, or tax that was excluded on the contract date but whose exclusion was later revoked or amount of exemption reduced during the contract period, other than an excepted tax, 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.
- Type: Clause (C)
- Prescribed in: 29.401-3
- Effective: Feb 2013
- Primary source: eCFR 48 CFR 52.229-4 · acquisition.gov
Text excerpt from the eCFR API; read the full clause at the eCFR link above.