Marshbank Construction 5/9/2016 - Laserfiche WebLink

I I 1 amounts, including those that the Contractor pays on the purchase of the materials, 2 equipment, or supplies used or consumed in doing the work. 3 4 1-07.2(2) State Sales Tax— Rule 170 5 6 WAC 458-20-170, and its related rules, apply to the constructing and repairing of new or 7 existing buildings, or other structures, upon real property. This includes, but is not 8 limited to, the construction of streets, roads, highways, etc., owned by the state of 9 Washington; water mains and their appurtenances; sanitary sewers and sewage 10 disposal systems unless such sewers and disposal systems are within, and a part of, a 11 street or road drainage system; telephone, telegraph, electrical power distribution lines, 12 or other conduits or lines in or above streets or roads, unless such power lines become a 13 part of a street or road lighting system; and installing or attaching of any article of 14 tangible personal property in or to real property, whether or not such personal property 15 becomes a part of the realty by virtue of installation. a 16 II 17 For work performed in such cases, the Contractor shall collect from the Contracting 18 Agency, retail sales tax on the full contract price. The Contracting Agency will 19 automatically add this sales tax to each payment to the Contractor. For this reason, the 20 Contractor shall not include the retail sales tax in the unit bid item prices, or in any other 21 contract amount subject to Rule 170, with the following exception. 22 23 Exception: The Contracting Agency will not add in sales tax for a payment the Contractor 24 or a subcontractor makes on the purchase or rental of tools, machinery, equipment, or 25 consumable supplies not integrated into the project. Such sales taxes shall be included111 26 in the unit bid item prices or in any other contract amount. 27 28 1-07.2(3) Services 29 30 The Contractor shall not collect retail sales tax from the Contracting Agency on any 31 contract wholly for professional or other services (as defined in Washington State 32 Department of Revenue Rules 138 and 244). II 33 34 171,, 35 Load Limits 36 37 .1,Q7. , INST1 G.' 71 38 Section 1-07.7 is supplemented with the following: Ii 39 40 ,1_L77 O.P1 41 (March 13, 1995) 42 If the sources of materials provided by the Contractor necessitates hauling over roads 43 other than State Highways, the Contractor shall, at the Contractor's expense, make all 44 arrangements for the use of the haul routes. 45 _ 46 �i09G_ R 47 Wages 1 48 111 4151 STREET TO WMVD FREIGHT CORRIDOR IMPROVEMENTS FED AID#STPUL-9931(012); PW#3472 SP-34 February 10,2016