The article is devoted to the analysis of certain aspects of a modern contract of goods delivery for the State and municipal needs, the legal significance of the contract of delivery in the system of the Government Order. The contract of delivery is an essential part of the execution of the State and municipal contract, i.e. the contract concluded on behalf of the Russian Federation Government, any subject of the Russian Federation or municipal settlement with governmental or municipal customer to provide state or municipal needs respectively. By this time there are still serious disputes concerning the role of the delivery contract for the State and municipal needs as a type of civil contract, as well as in the legal regulation and maintenance of the governmental and municipal contract. The significance of matters mentioned is connected with the fact that the Government Order carried out by means of a delivery contract not only meets State and municipal needs but can be also regarded as the basis for running target programs of budget and extra-budgetary financing, as well as the formation of the National Welfare Fund