A-1 Landscaping and Construction, Inc. 7/20/2016

1 1 or by the United States, and which are used primarily for foot or vehicular traffic. This 2 includes storm or combined sewer systems within and included as a part of the street or 3 road drainage system and power lines when such are part of the roadway lighting system. 4 For work performed in such cases, the Contractor shall include Washington State Retail 5 Sales Taxes in the various unit bid item prices, or other contract amounts, including those 6 that the Contractor pays on the purchase of the materials, equipment, or supplies used or 7 consumed in doing the work. 8 9 1-07.2(3) State Sales Tax — Rule 170 10 11 WAC 458-20-170, and its related rules, apply to the constructing and repairing of new or 12 existing buildings, or other structures, upon real property. This includes, but is not limited to, 13 the construction of streets, roads, highways, etc., owned by the state of Washington; water 14 mains and their appurtenances; sanitary sewers and sewage disposal systems unless such 15 sewers and disposal systems are within, and a part of, a street or road drainage system; 16 telephone, telegraph, electrical power distribution lines, or other conduits or lines in or above 17 streets or roads, unless such power lines become a part of a street or road lighting system; 18 and installing or attaching of any article of tangible personal property in or to real property, 19 whether or not such personal property becomes a part of the realty by virtue of installation. 20 21 For work performed in such cases, the Contractor shall collect from the Contracting Agency, 1 22 retail sales tax on the full contract price. The Contracting Agency will automatically add this 23 sales tax to each payment to the Contractor. For this reason, the Contractor shall not 24 include the retail sales tax in the unit bid item prices, or in any other contract amount subject 25 to Rule 170, with the following exception. 26 27 Exception: The Contracting Agency will not add in sales tax for a payment the Contractor or 28 a subcontractor makes on the purchase or rental of tools, machinery, equipment, or 29 consumable supplies not integrated into the project. Such sales taxes shall be included in 30 the unit bid item prices or in any other contract amount. 31 32 1-07.2(4) Services 33 34 The Contractor shall not collect retail sales tax from the Contracting Agency on any contract 35 wholly for professional or other services (as defined in Washington State Department of 36 Revenue Rules 138 and 244). 37 1 38 1-07.5 Environmental Regulations 39 40 Section 1-07.5 is supplemented with the following: 41 42 (August 3, 2009) 43 The Contractor shall dispose of all creosoted timber, creosote piling and associated 44 debris as shown in the Plans in accordance with current federal, state, and local 45 regulations and provisions, and following Best Management Practices. Disposal shall 46 be made in a landfill which meets the liner and leachate standards of the Minimum 47 Functional Standards, Chapter 173-304 WAC. The Contractor shall provide receipts 48 from the disposal facility to the Project Engineer. If the material is transported to a 49 transfer station, the Contractor shall obtain documentation indicating that final disposal 50 will comply with the standards referenced above. 51 I RIVERFRONT DEVELOPMENT NORTH WETLAND COMPLEX 44111