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I <br /> 1 1-07.AP1 <br /> 1 2 Section 1-07, Legal Relations and Responsibilities to the Public <br /> 3 August 3, 2015 <br /> 1 4 1-07.1 Laws to be Observed <br /> 5 The third paragraph is supplemented with the following: <br /> 6 <br /> I7 A copy of all safety plans (e.g., fall protection work plan) that are developed by the <br /> 8 Contractor shall be submitted to the Engineer as a Type 1 Working Drawing. When <br /> 9 requested by the Engineer, the Contractor shall provide training to WSDOT employees <br /> 1 10 working on-site for any activity covered by a safety plan. Costs for training that is <br /> 11 provided solely to Contracting Agency employees will be paid to the Contractor in <br /> 12 accordance with Section 1-09.4. <br /> I 13 <br /> 14 1-07.2 State Taxes <br /> 15 This section is revised to read: <br /> I 16 <br /> 17 The Washington State Department of Revenue has issued special rules on the state <br /> 18 sales tax. Sections 1-07.2(1) through 1-07.2(3) are meant to clarify those rules. The <br /> I 19 Contracting Agency will not adjust its payment if the Contractor bases a Bid on a <br /> 20 misunderstood tax liability. <br /> 21 <br /> I 22 The Contracting Agency may deduct from its payments to the Contractor, retainage or <br /> 23 lien the bond, in the amount the Contractor owes the State Department of Revenue, <br /> 24 whether the amount owed relates to the Contract in question or not. Any amount so <br /> 25 deducted will be paid into the proper State fund on the contractor's behalf. For <br /> I 26 additional information on tax rates and application refer to applicable RCWs, WACs or <br /> 27 the Department of Revenue's website. <br /> 28 <br /> 1 29 1-07.2(1) State Sales Tax: Work Performed on City, County, or Federally- <br /> 30 Owned Land <br /> 31 This section including title is revised to read: <br /> I 32 <br /> 33 1-07.2(1) State Sales Tax: WAC 458-20-171 — Use Tax <br /> 34 For Work designated as Rule 171, Use Tax, the Contractor shall include for <br /> I 35 compensation the amount of any taxes paid in the various unit Bid prices or other <br /> 36 Contract amounts. Typically, these taxes are collected on materials incorporated into <br /> 37 the project and items such as the purchase or rental of; tools, machinery, equipment, or <br /> I 38 consumable supplies not integrated into the project. <br /> 39 <br /> 40 The Summary of Quantities in the Contract Plans identifies those parts of the project <br /> 41 that are subject to Use Tax under Section 1-07.2(1). <br /> 42 <br /> 43 1-07.2(2) State Sales Tax: Work on State-Owned or Private Land <br /> 44 This section including title is revised to read: <br /> 1 45 <br /> 46 1-07.2(2) State Sales Tax: WAC 458-20-170— Retail Sales Tax <br /> 47 For Work designated as Rule 170, Retail Sales Tax, the Contractor shall collect from <br /> I 48 the Contracting Agency, Retail Sales Tax on the full Contract price. The Contracting <br /> 49 Agency will automatically add this Retail Sales Tax to each payment to the Contractor <br /> 50 and for this reason; the Contractor shall not include the Retail Sales Tax in the unit Bid <br /> I <br /> I AMENDMENTS TO THE 2014 STANDARD SPECIFICATIONS BOOK <br /> Revised: 8/3/15 <br />