Ariston Pacific, Inc. 5/9/2016 - Laserfiche WebLink

I 1` 1 duty of the Engineer to conduct construction review of the Contractor'sp erformance 2 does not, and shall not, be intended to include review and adequacy of the Contractor's I 3 safety measures in, on, or near the project site. 4 5 I 6 1-07.2.GR1 7 State Taxes 8 I 9 1-07.2RTF 10 1-07.2 State Taxes 11 I 12 Delete this section, including its sub-sections, in its entirety and replace it with the following: 13 14 1-07.2 State Sales Tax 15 (June 27, 2011 APWA GSP) 16 17 The Washington State Department of Revenue has issued special rules on the State 18 sales tax. Sections 1-07.2(1) through 1-07.2(3) are meant to clarify those rules. The I 19 Contractor should contact the Washington State Department of Revenue for answers to 20 questions in this area. The Contracting Agency will not adjust its payment if the 21 Contractor bases a bid on a misunderstood tax liability. I 22 23 The Contractor shall include all Contractor-paid taxes in the unit bid prices or other 24 contract amounts. In some cases, however, state retail sales tax will not be included. I 25 Section 1-07.2(2) describes this exception. 26 27 The Contracting Agency will pay the retained percentage (or release the Contract Bond I 28 if a FHWA-funded Project) only if the Contractor has obtained from the Washington 29 State Department of Revenue a certificate showing that all contract-related taxes have 30 been paid (RCW 60.28.051). The Contracting Agency may deduct from its payments to 31 the Contractor any amount the Contractor may owe the Washington State Department of 32 Revenue, whether the amount owed relates to this contract or not. Any amount so 33 deducted will be paid into the proper State fund. 34 1 35 1-07.2(1) State Sales Tax— Rule 171 36 37 WAC 458-20-171, and its related rules, apply to building, repairing, or improving streets, I 38 roads, etc., which are owned by a municipal corporation, or political subdivision of the 39 state, or by the United States, and which are used primarily for foot or vehicular traffic. 40 This includes storm or combined sewer systems within and included as a part of the I 41 street or road drainage system and power lines when such are part of the roadway 42 lighting system. For work performed in such cases, the Contractor shall include 43 Washington State Retail Sales Taxes in the various unit bid item prices, or other contract I 44 45 amounts, including those that the Contractor pays on the purchase of the materials, equipment, or supplies used or consumed in doing the work. 46 I 47 1-07.2(2) State Sales Tax— Rule 170 48 49 WAC 458-20-170, and its related rules, apply to the constructing and repairing of new or 50 existing buildings, or other structures, upon real property. This includes, but is not I51 limited to, the construction of streets, roads, highways, etc., owned by the state of I PACIFIC&BROADWAY SAFETY IMPROVEMENTS FED AID#HSIP-0005(331);COE#3523 CITYWIDE SAFETY IMPROVEMENTS FED AID#HSIP-0005(330);COE#3524 23 December 23,2015