The undersigned certifies that he is an authorized agent of the United States of America and that the oil covered by the contract identified above is purchased for the use indicated as a lubricant in cutting and machining operations on metals.

The undersigned understands that the purchaser must be prepared to establish by satisfactory evidence the actual use or disposition made of such oil, and that its use of the oil for a lubricating purpose other than in cutting and machining operations on metals, or upon its sale or other disposition of the oil, it is required to notify the manufacturer.

The fraudulent use of this certificate for the purpose of purchasing oil tax free, rather than subject to tax at the rate of 6 cents a gallon, will subject the guilty party to a fine of not more than $10,000, or imprisonment for not more than five (5) years, or both, together with the costs of prosecution.

(Signature)

(Title)

(Address)

[31 FR 6373, Apr. 27, 1966. Redesignated at 31 FR 6373, Apr. 27, 1966]

§ 1-11.502 State and local tax exemption forms.

§ 1-11.502-1 Types of evidence of exemption.

Evidence appropriate to establish exemption or immunity from State or local taxes will vary depending upon the grounds of exemption or immunity claimed, the parties to the transaction, and the requirements of the taxing jurisdiction. Such evidence includes but is not limited to the following:

(a) U.S. Government Tax Exemption Certificate (Standard Form 1094);

(b) A copy of the contract or a portion thereof;

(c) Shipping documents indicating that shipments are in interstate or foreign commerce;

(d) A State or local form indicating that supplies or services are for the exclusive use of the United States; or

(e) Any other State or locally required form, certificate, or document to establish general or specific exemption.

§ 1-11.502-2 When evidence of exemption is to be furnished.

(a) Unless there does not exist any reasonable basis to sustain a claimed exemption, a contractor or vendor will be furnished evidence of exemption under a:

(1) Contract which contains the clause prescribed in either § 1-11.401-1 or § 1-11.401-2 in accordance with the terms of those clauses;

type con

(2) Cost-reimbursement tract at the request of the contractor or at the discretion of the contracting officer; or

(3) Contract or purchase order which contains no provision regarding taxes, at the request of the contractor or at the discretion of the contracting officer, if the contractor warrants that the contract price does not include the tax or if he consents to a reduction in the contract price if the evidence of exemption is accepted by the taxing jurisdiction.

(b) In case of disagreement as to whether there exists a reasonable basis upon which to sustain exemption of any transaction, the matter should be resolved in accordance with § 111.000(b).

1-12.804 Exemptions. 1-12.804-1 General.

1-12.804-2 Specific contracts.

1-12.804-3 Facilities not connected with contracts.

1-12.804-4 Effect of exemption.

1-12.804-5 Withdrawal of exemption.

1-12.805 Administration.

1-12.805-1 Duties of agencies.

1-12.805-2 Educational responsibility. 1-12.805-3 Notices to be posted.

1-12.805-4 Reports and other required information.

1-12.805-5 Compliance reviews.

1-12.805-6 Complaints.

1-12.805-7 Processing of matters by agencies.

1-12.805-8 Assumption of jurisdiction by or referrals to the Director.

1-12.305-9 Sanctions and penalties.

1-12.805-10 Disputed matters related to the equal opportunity program. 1-12.805-11 Preaward notices. 1-12.806 [Reserved] 1-12.807 Hearings.

Sec. 1-12.905

Administration and enforcement. 1-12.905-1 Responsibilities of contracting officers.

1-12.905-2 Register of wage determinations and fringe benefits.

1-12.905-3 Notice of intention to make a service contract.

1-12.905-4 Use of minimum wage determinations and fringe benefit specifications. 1-12.905-5 Additional classifications. 1-12.905-6 Notice of award.

1-12.905-7 Withholding of contract payments and contract termination. 1-12.905-8 Cooperation with the Department of Labor.

1-12.905-9 Role of the Comptroller General.

1-12.905-10 Absence of minimum wage determinations and fringe benefit specifications.

1-12.905-11 Hearings.

Subpart 1-12.10-Nondiscrimination Because of Age.

1-12.1000 Scope of subpart. 1-12.1001 Policy.

1-12.1002 Implementation of policy. 1-12.1003 Handling of complaints.

Subpart 1-12.1-Basic Labor Policies

§ 1-12.100 General.

The policies and procedures stated in this Subpart 1-12.1 are recommendatory and are for the guidance of executive agencies.

§ 1-12.101 Labor relations.

§ 1-12.101-1 General.

(a) With respect to Government contract activities, procurement agencies should maintain and encourage the best possible relations with industry and labor in order that the Government may procure needed supplies and services without delay. All problems arising out of the Government contract labor relations of private contractors, and all communications with labor organizations or Federal agencies relative thereto, shall be handled in accordance with agency procedures.

(b) Procurement agencies should remain impartial in, and should refrain from taking a position on, the merits of a dispute between labor and private management. No procuring activity should undertake the conciliation, mediation, or arbitration of a labor dispute.

§ 1-12.101-2 Contract pricing and administration.

(a) Nothing in § 1-12.101-1 should be construed to relieve a contracting officer from his responsibility to achieve efficient contract pricing and administration.

(b) Contractor labor policies and compensation practices, whether or not they are provided for in labormanagement agreements, are not an acceptable basis for allowance of cost in cost-reimbursement type contracts or for recognition of costs in pricing fixed-price type contracts if and insofar as they result in unreasonable costs to the Government. Part 1-15, particularly § 1-15.205-6(a), explains that the term "unreasonable costs" includes costs resulting from practices that are discriminatory against the Government or unwarranted in the context of the particular contract work.

nistration and enforcement. sponsibilities of contracting

gister of wage determinations benefits.

tice of intention to make a tract.

e of minimum wage determi1 fringe benefit specifications. ditional classifications.

tice of award.

thholding of contract paycontract termination.

operation with the Departbor.

ole of the Comptroller Gener

bsence of minimum wage dens and fringe benefit specifi

Hearings.

10-Nondiscrimination Because of Age.

ope of subpart. licy.

plementation of policy. ɩndling of complaints.

12.11-Listing of Employment penings-[Reserved]

1-12.12-Williams-Steiger ■Safety and Health Act of 1970

asic statute.

egulations and rulings on applir interpretation.

art 1-12.13-[Reserved]

: Sec. 205(c), 63 Stat. 390; 40

FR 10264, July 24, 1964, unless ted.

Scope of part.

t deals with general policies labor, so far as they relate ment; sets forth certain peror laws and requirements, inn connection with each its ty and any procedures r; and prescribes the conses with respect to each or requirement.

Subpart 1-12.1-Basic Labor Policies

§ 1-12.100 General.

The policies and procedures stated in this Subpart 1-12.1 are recommendatory and are for the guidance of executive agencies.

§ 1-12.101 Labor relations.

§ 1-12.101-1 General.

(a) With respect to Government contract activities, procurement agencies should maintain and encourage the best possible relations with industry and labor in order that the Government may procure needed supplies and services without delay. All problems arising out of the Government contract labor relations of private contractors, and all communications with labor organizations or Federal agencies relative thereto, shall be handled in accordance with agency procedures.

(b) Procurement agencies should remain impartial in, and should refrain from taking a position on, the merits of a dispute between labor and private management. No procuring activity should undertake the conciliation, mediation, or arbitration of a labor dispute.

§ 1-12.101-2 Contract pricing and administration.

(a) Nothing in § 1-12.101-1 should be construed to relieve a contracting officer from his responsibility to achieve efficient contract pricing and administration.

(b) Contractor labor policies and compensation practices, whether or not they are provided for in labormanagement agreements, are not an acceptable basis for allowance of cost in cost-reimbursement type contracts or for recognition of costs in pricing fixed-price type contracts if and insofar as they result in unreasonable costs to the Government. Part 1-15, particularly § 1-15.205-6(a), explains that the term "unreasonable costs" includes costs resulting from practices that are discriminatory against the Government or unwarranted in the context of the particular contract work.