The General Services Administration Acquisition Manual (GSAM), Part 538.7001, Definitions, offers the following definition of state and local governments:
- The States of the United States,
- counties,
- municipalities,
- cities,
- towns, townships,
- tribal governments,
- public authorities (including public or Indian housing agencies under the United States Housing Act of 1937),
- school districts, colleges, and other institutions of higher education,
- council of governments (incorporated or not),
- regional or interstate government entities,
- or any agency or instrumentality of the preceding entities (including any local educational agency or institution of higher education), and
- including legislative and judicial departments."
The term does not include contractors or grantees of state or local governments.
