Part 29 - Taxes 29.000 Scope of part. 29.101 Resolving tax problems. 29.201 General. 29.202 General exemptions. 29.203 Other Federal tax exemptions. 29.300 Scope of subpart. 29.301 [Reserved] 29.302 Application of State and local taxes to the Government. 29.303 Application of State and local taxes to Government contractors and subcontractors. 29.304 Matters requiring special consideration. 29.305 State and local tax exemptions. 29.401 Domestic contracts. 29.401-1 Indefinite-delivery contracts for leased equipment. 29.401-2 Construction contracts performed in North Carolina. 29.401-3 Federal, State, and local taxes. 29.401-4 New Mexico gross receipts and compensating tax. 29.402 Foreign contracts. 29.402-1 Foreign fixed-price contracts. 29.402-2 Foreign cost-reimbursement contracts.