Granite Construction 5/14/2020 - Laserfiche WebLink

I 1 that the Contractor pays on the purchase of the materials, equipment, or supplies used or I2 consumed in doing the work. 3 4 1-07.2(2) State Sales Tax— Rule 170 15 6 WAC 458-20-170, and its related rules, apply to the constructing and repairing of new or 7 existing buildings, or other structures, upon real property. This includes, but is not limited to, I 8 the construction of streets, roads, highways, etc., owned by the state of Washington; water 9 mains and their appurtenances; sanitary sewers and sewage disposal systems unless such 10 sewers and disposal systems are within, and a part of, a street or road drainage system; I11 12 telephone, telegraph, electrical power distribution lines, or other conduits or lines in or above streets or roads, unless such power lines become a part of a street or road lighting system; 13 and installing or attaching of any article of tangible personal property in or to real property, I 14 whether or not such personal property becomes a part of the realty by virtue of installation. 15 16 For work performed in such cases, the Contractor shall collect from the Contracting Agency, 17 retail sales tax on the full contract price. The Contracting Agency will automatically add this I18 sales tax to each payment to the Contractor. For this reason, the Contractor shall not 19 include the retail sales tax in the unit bid item prices, or in any other contract amount subject 20 to Rule 170, with the following exception. I 21 22 Exception: The Contracting Agency will not add in sales tax for a payment the Contractor or 23 a subcontractor makes on the purchase or rental of tools, machinery, equipment, or I 24 consumable supplies not integrated into the project. Such sales taxes shall be included in 25 the unit bid item prices or in any other contract amount. 26 I 27 1-07.2(3) Services 28 29 The Contractor shall not collect retail sales tax from the Contracting Agency on any contract I 30 wholly for professional or other services (as defined in Washington State Department of 31 Revenue Rules 138 and 244). 32 33 1-07.7.GR1 34 Load Limits 35 36 1-07.7.INSTI.GR1 1 37 Section 1-07.7 is supplemented with the following: 38 39 1-07.7.OPT6.GR1 I 40 (March 13, 1995) 41 If the sources of materials provided by the Contractor necessitates hauling over roads other 42 than State Highways, the Contractor shall, at the Contractor's expense, make all I 43 arrangements for the use of the haul routes. 44 45 1-07.13.GR1 I 46 Contractor's Responsibility for Work 47 48 1-07.13(4).GR1 I 49 Repair of Damage 50 51 1-07.13(4),INSTI.GR1 I 52 Section 1-07.13(4) is revised to read: 53 I 2020 PAVEMENT MAINTENANCE OVERLAY PAGE 17 OF 79 SPECIAL PROVISIONS WORK ORDER 3727 FEBRUARY 20,2020