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    In the past, CMR was exempt from items like civil works, utilities, subscriptions, leases, Foreign military sales, software support, rentals. I need to find the guidance that supports all the exemptions referenced above.


    This response is based on the information provided.  We suggest you discuss with your contracting officer and/or legal department as appropriate. 
    We searched for a few minutes and found the exemptions for utilities and FMS in AR 70-13 5-1a dated 30 July 2010 which we believe is what you are referring to.

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