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CITY OF EVERETT SPECIAL PROVISIONS <br />Beverly Lake Water Quality Retrofit Division 1 – GENERAL REQUIREMENTS August 2023 <br />WO No – UP3745 SP – 88 <br />The Contractor shall include all Contractor-paid taxes in the unit bid prices or other <br />contract amounts. In some cases, however, state retail sales tax will not be included. <br />Section 1-07.2(3) describes this exception. <br />The City will pay the retained percentage only if the Contractor has obtained from the <br />Washington State Department of Revenue a certificate showing that all Contract-related <br />taxes have been paid (RCW 60.28.050). The City may deduct from its payments to the <br />Contractor any amount the Contractor may owe the Washington State Department of <br />Revenue, whether the amount owed relates to this Contract or not. Any amount so <br />deducted will be paid into the proper State fund. <br />1-07.2(1) State Sales Tax — Rule 171 – Use Tax <br />WAC 458-20-171, and its related rules, apply to building, repairing, or improving streets, <br />roads, etc., that are owned by a municipal corporation, or political subdivision of the <br />state, or by the United States, and that are used primarily for foot or vehicular traffic. <br />This includes storm or combined sewer systems within and included as a part of the <br />street or road drainage system and power lines when such are part of the roadway <br />lighting system. For Work performed in such cases, the Contractor shall include <br />Washington State Retail Sales Taxes in the various unit bid item prices, or other contract <br />amounts, including those that the Contractor pays on the purchase of the materials, <br />Equipment, or supplies used or consumed in doing the Work. <br />1-07.2(2) State Sales Tax — Rule 170 –Retail Sales Tax <br />WAC 458-20-170, Retail Sales Tax, and its related rules, apply to the constructing and <br />repairing of new or existing buildings, or other structures, upon real property. This <br />includes, but is not limited to, the construction of streets, roads, highways, etc., owned <br />by the State of Washington; water mains and their appurtenances; sanitary sewers and <br />sewage disposal systems unless such sewers and disposal systems are within, and a <br />part of, a street or road drainage system; telephone, telegraph, electrical power <br />distribution lines, or other conduits or lines in or above streets or roads, unless such <br />power lines become a part of a street or road lighting system; and installing or attaching <br />of any article of tangible personal property in or to real property, whether or not such <br />personal property becomes a part of the realty by virtue of installation. <br />For Work performed in such cases, the Contractor shall collect from the City, retail sales <br />tax on the full Contract price. The City will automatically add this sales tax to each <br />payment to the Contractor. For this reason, the Contractor shall not include the retail <br />sales tax in the unit bid item prices, or in any other Contract amount subject to Rule 170, <br />with the following exception. <br />Exception: The City will not add in sales tax for a payment the Contractor or a <br />Subcontractor makes on the purchase or rental of tools, machinery, equipment, or <br />consumable supplies not integrated into the project. Such sales taxes shall be <br />included in the unit bid item prices or in any other Contract amount. <br />1-07.2(3) Services <br />The Contractor shall not collect retail sales tax from the City on any contract wholly for <br />professional or other services (as defined in Washington State Department of Revenue <br />Rules 138 and 244). <br />1-07.3 Fire Prevention and Merchantable Timber Requirements <br />Delete 1-07.3 in its entirety.