Rodarte Construction Inc Everett Station Parking Expansion

I 1 1-07.2 State Sales Tax I 2 Delete this Section, including sub-sections, in its entirety and replace it with the following: 3 I 4 1-07.2(1) General 5 The Washington State Department of Revenue has issued special rules on the State sales 6 tax. Sections 1-07.2(1) through 1-07.2(4) are meant to clarify those rules. The Contractor I 7 should contact the Washington State Department of Revenue for answers to questions in 8 this area. The Contracting Agency will not adjust its payment if the Contractor bases a Bid 9 on a misunderstood tax liability. 10 11 The Contractor shall include all Contractor-paid taxes in the unit Bid prices or other 12 Contract amounts. In some cases, however, State retail sales tax will not be included. 13 Section 1-07.2(3) describes this exception. I 14 15 The Contracting Agency will pay the retained percentage only if the Contractor has 16 obtained from the Washington State Department of Revenue a certificate showing that all 17 Contract-related taxes have been paid (RCW 60.28.050). The Contracting Agency may 18 deduct from its payments to the Contractor any amount the Contractor may owe the 19 Washington State Department of Revenue, whether the amount owed relates to this 20 Contract or not. Any amount so deducted will be paid into the proper State fund. 21 22 1-07.2(2) State Sales Tax— Rule 171 23 WAC 458-20-171, and its related rules, apply to building, repairing, or improving streets, 24 roads, etc., which are owned by a municipal corporation, or political subdivision of the 25 State, or by the United States, and which are used primarily for foot or vehicular traffic. This 26 includes storm or combined sewer systems within and included as a part of the street or 27 road drainage system and power lines when such are part of the Roadway lighting system. 28 For Work performed in such cases, the Contractor shall include Washington State Retail 29 Sales Taxes in the various unit Bid item prices, or other Contract amounts, including those 30 that the Contractor pays on the purchase of the materials, Equipment, or supplies used or 31 consumed in doing the Work. 32 33 1-07.2(3) State Sales Tax— Rule 170 34 WAC 458-20-170, and its related rules, apply to the constructing and repairing of new or 35 existing buildings, or other Structures, upon real property. This includes, but is not limited 36 to, the construction of streets, roads, Highways, etc., owned by the State of Washington; 37 water mains and their appurtenances; sanitary sewers and sewage disposal systems 38 unless such sewers and disposal systems are within, and a part of, a street or road 39 drainage system; telephone, telegraph, electrical power distribution lines, or other conduits 40 or lines in or above streets or roads, unless such power lines become a part of a street or 41 road lighting system; and installing or attaching of any article of tangible personal property 42 in or to real property, whether or not such personal property becomes a part of the realty by 43 virtue of installation. 11 44 45 For Work performed in such cases, the Contractor shall collect from the Contracting 46 Agency, retail sales tax on the full Contract price. The Contracting Agency will 47 automatically add this sales tax to each payment to the Contractor. For this reason, the 48 Contractor shall not include the retail sales tax in the unit Bid item prices, or in any other 49 Contract amount subject to Rule 170, with the following exception. 50 City of Everett Page SP1-40 Special Provisions I Everett Station 80 Stall Parking Expansion June 2019 I