CFR › Title 48 › Part 29 › §29.401-148 CFR §29.401-1Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkInsert the clause at 52.229-1, State and Local Taxes, in solicitations and contracts for leased equipment when—(a)A fixed-price indefinite-delivery contract is contemplated;(b)The contract will be performed wholly or partly in the United States or its outlying areas; and(c)The place or places of delivery are not known at the time of contracting.