Granite Construction Company 5/24/2017

1 conduct construction review of the Contractor's performance does not, and shall 2 not, be intended to include review and adequacy of the Contractor's safety 3 measures in, on, or near the project site. 4 5 6 1-07.2.RTF 7 1-07.2 State Taxes 8 9 Delete this section, including its sub-sections, in its entirety and replace it with the 10 following: 11 12 1-07.2 State Sales Tax 13 (June 27, 2011 APWA GSP) 14 15 The Washington State Department of Revenue has issued special rules on the 16 State sales tax. Sections 1-07.2(1) through 1-07.2(3) are meant to clarify those 17 rules. The Contractor should contact the Washington State Department of 18 Revenue for answers to questions in this area. The Contracting Agency will not 19 adjust its payment if the Contractor bases a bid on a misunderstood tax liability. 20 21 The Contractor shall include all Contractor-paid taxes in the unit bid prices or 22 other contract amounts. In some cases, however, state retail sales tax will not 23 be included. Section 1-07.2(2) describes this exception. 24 25 The Contracting Agency will pay the retained percentage (or release the 26 Contract Bond if a FHWA-funded Project) only if the Contractor has obtained 27 from the Washington State Department of Revenue a certificate showing that all 28 contract-related taxes have been paid (RCW 60.28.051). The Contracting 29 Agency may deduct from its payments to the Contractor any amount the 30 Contractor may owe the Washington State Department of Revenue, whether the 31 amount owed relates to this contract or not. Any amount so deducted will be 32 paid into the proper State fund. 33 34 1-07.2(1) State Sales Tax-- Rule 171 35 36 WAC 458-20-171, and its related rules, apply to building, repairing, or improving 37 streets, roads, etc., which are owned by a municipal corporation, or political 38 subdivision of the state, or by the United States, and which are used primarily for 39 foot or vehicular traffic. This includes storm or combined sewer systems within 40 and included as a part of the street or road drainage system and power lines 41 when such are part of the roadway lighting system. For work performed in such 42 cases, the Contractor shall include Washington State Retail Sales Taxes in the 43 various unit bid item prices, or other contract amounts, including those that the 44 Contractor pays on the purchase of the materials, equipment, or supplies used 45 or consumed in doing the work. 46 HOT MIX ASPHALT OVERLAY 2017 MARCH 2017 17