Pellco Construction, Inc. 6/22/2016

1 from their failure, or improper maintenance, use, or operation. The Contractor shall be 2 solely and completely responsible for the conditions of the project site, including safety 3 for all persons and property in the performance of the work. This requirement shall 4 apply continuously, and not be limited to normal working hours. The required or implied 5 duty of the Engineer to conduct construction review of the Contractor's performance 6 does not, and shall not, be intended to include review and adequacy of the Contractor's 7 safety measures in, on, or near the project site. 8 9 10 :91727W, 11 1-07.2 State Taxes 12 13 Delete this section, including its sub-sections, in its entirety and replace it with the following: 14 15 1-07.2 State Sales Tax 16 (June 27, 2011 APWA GSP) 17 18 The Washington State Department of Revenue has issued special rules on the State 19 sales tax. Sections 1-07.2(1) through 1-07.2(3) are meant to clarify those rules. The 20 Contractor should contact the Washington State Department of Revenue for answers to 21 questions in this area. The Contracting Agency will not adjust its payment if the 22 Contractor bases a bid on a misunderstood tax liability. 23 24 The Contractor shall include all Contractor-paid taxes in the unit bid prices or other 25 contract amounts. In some cases, however, state retail sales tax will not be included. 26 Section 1-07.2(2) describes this exception. 27 28 The Contracting Agency will pay the retained percentage (or release the Contract Bond 29 if a FHWA-funded Project) only if the Contractor has obtained from the Washington 30 State Department of Revenue a certificate showing that all contract-related taxes have 31 been paid (RCW 60.28.051). The Contracting Agency may deduct from its payments to 32 the Contractor any amount the Contractor may owe the Washington State Department of 33 Revenue, whether the amount owed relates to this contract or not. Any amount so 34 deducted will be paid into the proper State fund. 35 36 1-07.2(1) State Sales Tax — Rule 171 37 38 WAC 458-20-171, and its related rules, apply to building, repairing, or improving streets, 39 roads, etc., which are owned by a municipal corporation, or political subdivision of the 40 state, or by the United States, and which are used primarily for foot or vehicular traffic. 41 This includes storm or combined sewer systems within and included as a part of the 42 street or road drainage system and power lines when such are part of the roadway 43 lighting system. For work performed in such cases, the Contractor shall include 44 Washington State Retail Sales Taxes in the various unit bid item prices, or other contract 45 amounts, including those that the Contractor pays on the purchase of the materials, 46 equipment, or supplies used or consumed in doing the work. 47 48 1-07.2(2) State Sales Tax — Rule 170 49 50 WAC 458-20-170, and its related rules, apply to the constructing and repairing of new or 51 existing buildings, or other structures, upon real property. This includes, but is not HAWTHORNE ELEMENTARY SAFE ROUTES TO SCHOOL FED AID#SRTS-0420(021); COE#3540 SP-26 March 16, 2016