MPT is $10,000. If the item you are purchasing is $9,950, tax is $100, and shipping is $100, is the buy within the threshold rules of the MPT or over? The question is, do thresholds include tax and shipping, or is it the base item of the purchase. Please state the FAR in which the answer is found. Thank you!
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See FAR 1.108(c) Dollar thresholds. Unless otherwise specified, a specific dollar threshold for the purpose of applicability is the final anticipated dollar value of the action, including the dollar value of all options. If the action establishes a maximum quantity of supplies or services to be acquired or establishes a ceiling price or establishes the final price to be based on future events, the final anticipated dollar value must be the highest final priced alternative to the Government, including the dollar value of all options.
Bold italics added by me for emphasis. Your example item from the question would be above the micro-purchase threshold for supplies; final price = $9,950 + $100 + $100 = $10,150.