VA Acquisition Regulation: Taxes

This rule amends the Department of Veterans Affairs Acquisition Regulation (VAAR) by deleting procedures and controls prescribed in the VAAR whereby facilities or institutions owned or controlled by State governments, territories, and the District of Columbia, can, under supervision of a Federal agency, obtain tax-free tobacco products for gratuitous distribution to present and former members of the Armed Forces of the United States. These procedures and controls are inconsistent with VA policy against promotion of the use of tobacco products. Accordingly, we are deleting the provisions concerning tax-free tobacco products. Further, this document removes provisions stating that contracting officers will submit requests for legal advice, through channels, to the General Counsel. These provisions are internal VA instructions to contracting officers and are not required to be published in the Federal Register or the Code of Federal Regulations. In addition, this document removes provisions stating that the VAAR contains refund procedures for State and local taxes, since the VAAR does not contain such provisions.