IG5329.302 State and Local Taxes

(a)  Prepare an SF1094, U.S. Tax Exemption Certificate, if you are unable to exclude state or local taxes from the contract price. U.S. Tax Exemption Forms can only be obtained from the Federal Supply Service because they are accountable forms.

(b)  Forward the prepared SF1094, along with a written statement of the facts, to the cognizant accounting and finance office in order to obtain a refund of the state or local tax.

(c)  Include the serial number of the tax exemption form on all payment vouchers submitted to the accounting and finance office.