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1 1-07.2(2) State Sales Tax-- Rule 170 <br /> 2 <br /> 3 WAC 458-20-170, and its related rules, apply to the constructing and repairing of <br /> 4 new or existing buildings, or other structures, upon real property. This includes, <br /> 5 but is not limited to, the construction of streets, roads, highways, etc., owned by <br /> 6 the state of Washington; water mains and their appurtenances; sanitary sewers <br /> 7 and sewage disposal systems unless such sewers and disposal systems are <br /> 8 within, and a part of, a street or road drainage system; telephone, telegraph, <br /> 9 electrical power distribution lines, or other conduits or lines in or above streets or <br /> 10 roads, unless such power lines become a part of a street or road lighting <br /> 11 system; and installing or attaching of any article of tangible personal property in <br /> 12 or to real property, whether or not such personal property becomes a part of the <br /> 13 realty by virtue of installation. <br /> 14 <br /> 15 For work performed in such cases, the Contractor shall collect from the <br /> 16 Contracting Agency, retail sales tax on the full contract price. The Contracting <br /> 17 Agency will automatically add this sales tax to each payment to the Contractor. <br /> 18 For this reason, the Contractor shall not include the retail sales tax in the unit bid <br /> 19 item prices, or in any other contract amount subject to Rule 170, with the <br /> 20 following exception. <br /> 21 <br /> 22 Exception: The Contracting Agency will not add in sales tax for a payment the <br /> 23 Contractor or a subcontractor makes on the purchase or rental of tools, <br /> 24 machinery, equipment, or consumable supplies not integrated into the project. <br /> 25 Such sales taxes shall be included in the unit bid item prices or in any other <br /> 26 contract amount. <br /> 27 <br /> 28 1-07.2(3) Services <br /> 29 <br /> 30 The Contractor shall not collect retail sales tax from the Contracting Agency on <br /> 31 any contract wholly for professional or other services (as defined in Washington <br /> 32 State Department of Revenue Rules 138 and 244). <br /> 33 <br /> 34 <br /> 35 1-07.7.GR1 <br /> 36 Load Limits <br /> 37 <br /> 38 1-07.7.INSTI.GR1 <br /> 39 Section 1-07.7 is supplemented with the following: <br /> 40 <br /> 41 1-07.7.OPT6.GR1 <br /> 42 (March 13, 1995) <br /> 43 If the sources of materials provided by the Contractor necessitates hauling over <br /> 44 roads other than State Highways, the Contractor shall, at the Contractor's <br /> 45 expense, make all arrangements for the use of the haul routes. <br /> 46 <br /> I <br /> HOT MIX ASPHALT OVERLAY 2017 MARCH 2017 <br /> 18 <br />