### Question
What does specified Federal procurement payment mean?


### Answer
**Specified Federal procurement payment** has the following meaning in *26 U.S.C. § 5000C*:

> any payment made pursuant to a contract with the Government of the United States for—


(1) the provision of goods, if such goods are manufactured or produced in any country which is not a party to an international procurement agreement with the United States, or


(2) the provision of services, if such services are provided in any country which is not a party to an international procurement agreement with the United States

#### Citation:
  - *26 U.S.C. § 5000C*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 50-FOREIGN PROCUREMENT**

