Lakeside Industries Inc. 6/21/2021

I 1 continuously, and not be limited to normal working hours. The required or implied duty of 2 the Engineer to conduct construction review of the Contractor's performance does not, I 3 and shall not, be intended to include review and adequacy of the Contractor's safety 4 measures in, on, or near the project site. 5 7 1-Q7.2.RTF 8 1-07.2 State Taxes 9 10 Delete this section, including its sub-sections, in its entirety and replace it with the following: 11 I 12 1-07.2 State Sales Tax 13 (June 27, 2011 APWA GSP) 14 I 15 The Washington State Department of Revenue has issued special rules on the State 16 sales tax. Sections 1-07.2(1) through 1-07.2(3) are meant to clarify those rules. The 17 Contractor should contact the Washington State Department of Revenue for answers to 18 questions in this area. The Contracting Agency will not adjust its payment if the I 19 Contractor bases a bid on a misunderstood tax liability. 20 21 The Contractor shall include all Contractor-paid taxes in the unit bid prices or other I 22 contract amounts. In some cases, however, state retail sales tax will not be included. 23 Section 1-07.2(2) describes this exception. 24 I 25 The Contracting Agency will pay the retained percentage (or release the Contract Bond if 26 a FHWA-funded Project) only if the Contractor has obtained from the Washington State 27 Department of Revenue a certificate showing that all contract-related taxes have been I 28 paid (RCW 60.28.051). The Contracting Agency may deduct from its payments to the 29 Contractor any amount the Contractor may owe the Washington State Department of 30 Revenue, whether the amount owed relates to this contract or not. Any amount so 31 deducted will be paid into the proper State fund. I 32 33 1-07.2(1) State Sales Tax— Rule 171 34 I 35 WAC 458-20-171, and its related rules, apply to building, repairing, or improving streets, 36 roads, etc., which are owned by a municipal corporation, or political subdivision of the 37 state, or by the United States, and which are used primarily for foot or vehicular traffic. I 38 This includes storm or combined sewer systems within and included as a part of the 39 street or road drainage system and power lines when such are part of the roadway 40 lighting system. For work performed in such cases, the Contractor shall include I 41 Washington State Retail Sales Taxes in the various unit bid item prices, or other contract 42 amounts, including those that the Contractor pays on the purchase of the materials, 43 equipment, or supplies used or consumed in doing the work. I 44 45 1-07.2(2) State Sales Tax— Rule 170 46 47 WAC 458-20-170, and its related rules, apply to the constructing and repairing of new or 1 48 existing buildings, or other structures, upon real property. This includes, but is not 49 limited to, the construction of streets, roads, highways, etc., owned by the state of 50 Washington; water mains and their appurtenances; sanitary sewers and sewage I 51 disposal systems unless such sewers and disposal systems are within, and a part of, a 52 street or road drainage system; telephone, telegraph, electrical power distribution lines, 53 or other conduits or lines in or above streets or roads, unless such power lines become a I 2021 PAVEMENT MAINTENANCE OVERLAY PAGE 18 OF 84 DIVISION T WORK ORDER 3751 MARCH 29,2021 I