The purpose of the CISG is to provide a modern, uniform and fair regime for contracts for the international sale of goods. Internal Revenue Code Section 5000C(a) imposes a tax equal to 2 percent of the amount of a specified Federal procurement payment to any foreign person.Traders have special tax considerations, including Form 8949 and Section 1256 contracts. Discover a few tips for tackling the extra filing. -Fill in lines 49 through 65 if you have credits, other taxes, or other payments to report. Complete the forms or schedules asked for. The CISG is generally applicable to sales contracts for goods between two companies based in contracting states, unless otherwise agreed. To reach a Taxpayer Services Agent for help with any tax issue, please call us at 410-260-7980, or 1-800-638-2937 outside of Central Maryland. Newly filed summary data may not appear for up to 48 hours. Newly filed summary data may not appear for up to 48 hours.