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CITY OF EVERETT WEST MARINE VIEW DRIVE/ALVERSON AND 41 ST ST/GRAND AVE <br />PEDESTRIAN IMPROVEMENTS <br />STATE FUND# HLP-PB15(032) <br />WO #3630 July 25, 2024 <br />23 <br />1 Department of Revenue a certificate showing that all contract-related taxes have been <br />2 paid (RCW 60.28.051). The Contracting Agency may deduct from its payments to the <br />3 Contractor any amount the Contractor may owe the Washington State Department of <br />4 Revenue, whether the amount owed relates to this contract or not. Any amount so <br />5 deducted will be paid into the proper State fund. <br />6 <br />7 1-07.2(1) State Sales Tax Rule 171 <br />8 <br />9 WAC 458-20-171, and its related rules, apply to building, repairing, or improving streets, <br />10 roads, etc., which are owned by a municipal corporation, or political subdivision of the <br />11 state, or by the United States, and which are used primarily for foot or vehicular traffic. <br />12 This includes storm or combined sewer systems within and included as a part of the street <br />13 or road drainage system and power lines when such are part of the roadway lighting <br />14 system. For work performed in such cases, the Contractor shall include Washington <br />15 State Retail Sales Taxes in the various unit bid item prices, or other contract amounts, <br />16 including those that the Contractor pays on the purchase of the materials, equipment, or <br />17 supplies used or consumed in doing the work. <br />18 <br />19 1-07.2(2) State Sales Tax Rule 170 <br />20 <br />21 WAC 458-20-170, and its related rules, apply to the constructing and repairing of new or <br />22 existing buildings, or other structures, upon real property. This includes, but is not limited <br />23 to, the construction of streets, roads, highways, etc., owned by the state of Washington; <br />24 water mains and their appurtenances; sanitary sewers and sewage disposal systems <br />25 unless such sewers and disposal systems are within, and a part of, a street or road <br />26 drainage system; telephone, telegraph, electrical power distribution lines, or other <br />27 conduits or lines in or above streets or roads, unless such power lines become a part of a <br />28 street or road lighting system; and installing or attaching of any article of tangible personal <br />29 property in or to real property, whether or not such personal property becomes a part of <br />30 the realty by virtue of installation. <br />31 <br />32 For work performed in such cases, the Contractor shall collect from the Contracting <br />33 Agency, retail sales tax on the full contract price. The Contracting Agency will <br />34 automatically add this sales tax to each payment to the Contractor. For this reason, the <br />35 Contractor shall not include the retail sales tax in the unit bid item prices, or in any other <br />36 contract amount subject to Rule 170, with the following exception. <br />37 <br />38 Exception: The Contracting Agency will not add in sales tax for a payment the Contractor <br />39 or a subcontractor makes on the purchase or rental of tools, machinery, equipment, or <br />40 consumable supplies not integrated into the project. Such sales taxes shall be included in <br />41 the unit bid item prices or in any other contract amount. <br />42 <br />43 1-07.2(3) Services <br />44 <br />45 The Contractor shall not collect retail sales tax from the Contracting Agency on any <br />46 contract wholly for professional or other services (as defined in Washington State <br />47 Department of Revenue Rules 138 and 244). <br />48 <br />49 1-07.4.GR1 <br />50 Sanitation <br />51