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2025 PAVEMENT MAINTENANCE OVERLAY SPECIAL PROVISIONS <br />PW# 3830 <br /> SP-17 March 26, 2025 <br /> <br />Department of Revenue a certificate showing that all contract-related taxes have been 1 <br />paid (RCW 60.28.051). The Contracting Agency may deduct from its payments to the 2 <br />Contractor any amount the Contractor may owe the Washington State Department of 3 <br />Revenue, whether the amount owed relates to this contract or not. Any amount so 4 <br />deducted will be paid into the proper State fund. 5 <br /> 6 <br />1-07.2(1) State Sales Tax — Rule 171 7 <br /> 8 <br />WAC 458-20-171, and its related rules, apply to building, repairing, or improving streets, 9 <br />roads, etc., which are owned by a municipal corporation, or political subdivision of the 10 <br />state, or by the United States, and which are used primarily for foot or vehicular traffic. 11 <br />This includes storm or combined sewer systems within and included as a part of the 12 <br />street or road drainage system and power lines when such are part of the roadway 13 <br />lighting system. For work performed in such cases, the Contractor shall include 14 <br />Washington State Retail Sales Taxes in the various unit bid item prices, or other contract 15 <br />amounts, including those that the Contractor pays on the purchase of the materials, 16 <br />equipment, or supplies used or consumed in doing the work. 17 <br /> 18 <br />1-07.2(2) State Sales Tax — Rule 170 19 <br /> 20 <br />WAC 458-20-170, and its related rules, apply to the constructing and repairing of new or 21 <br />existing buildings, or other structures, upon real property. This includes, but is not 22 <br />limited to, the construction of streets, roads, highways, etc., owned by the state of 23 <br />Washington; water mains and their appurtenances; sanitary sewers and sewage 24 <br />disposal systems unless such sewers and disposal systems are within, and a part of, a 25 <br />street or road drainage system; telephone, telegraph, electrical power distribution lines, 26 <br />or other conduits or lines in or above streets or roads, unless such power lines become a 27 <br />part of a street or road lighting system; and installing or attaching of any article of 28 <br />tangible personal property in or to real property, whether or not such personal property 29 <br />becomes a part of the realty by virtue of installation. 30 <br /> 31 <br />For work performed in such cases, the Contractor shall collect from the Contracting 32 <br />Agency, retail sales tax on the full contract price. The Contracting Agency will 33 <br />automatically add this sales tax to each payment to the Contractor. For this reason, the 34 <br />Contractor shall not include the retail sales tax in the unit bid item prices, or in any other 35 <br />contract amount subject to Rule 170, with the following exception. 36 <br /> 37 <br />Exception: The Contracting Agency will not add in sales tax for a payment the Contractor 38 <br />or a subcontractor makes on the purchase or rental of tools, machinery, equipment, or 39 <br />consumable supplies not integrated into the project. Such sales taxes shall be included 40 <br />in the unit bid item prices or in any other contract amount. 41 <br /> 42 <br />1-07.2(3) Services 43 <br /> 44 <br />The Contractor shall not collect retail sales tax from the Contracting Agency on any 45 <br />contract wholly for professional or other services (as defined in Washington State 46 <br />Department of Revenue Rules 138 and 244). 47 <br /> 48 <br />1-07.7.GR1 49 <br />Load Limits 50 <br /> 51