KLB Construction Inc 11/20/2018 - Laserfiche WebLink

I 1 Engineer to ensure a coordinated effort for providing and maintaining a safe worksite for both I 2 the Contracting Agency's and Contractor's workers when working in or near a confined 3 space. I 4 5 All costs to prepare and implement the confined space program shall be included in the bid 6 prices for the various items associated with the confined space work. I 7 8 9 1-07.2 State Taxes I 10 11 Delete this section, including its sub-sections, in its entirety and replace it with the following: 12 13 1-07.2 State Sales Tax 14 (June 27, 2011 APWA GSP) 15 I 16 The Washington State Department of Revenue has issued special rules on the State sales 17 tax. Sections 1-07.2(1) through 1-07.2(3) are meant to clarify those rules. The Contractor 18 should contact the Washington State Department of Revenue for answers to questions in 19 this area. The Contracting Agency will not adjust its payment if the Contractor bases a bid I 20 on a misunderstood tax liability. 21 22 The Contractor shall include all Contractor-paid taxes in the unit bid prices or other contract I 23 amounts. in some cases, however, state retail sales tax will not be included. Section 1- 24 07.2(2) describes this exception. 25 '26 The Contracting Agency will pay the retained percentage (or release the Contract Bond if a 27 FHWA-funded Project) only if the Contractor has obtained from the Washington State 28 Department of Revenue a certificate showing that all contract-related taxes have been paid 29 (RCW 60.28.051). The Contracting Agency may deduct from its payments to the Contractor I 30 any amount the Contractor may owe the Washington State Department of Revenue, 31 whether the amount owed relates to this contract or not. Any amount so deducted will be 32 paid into the proper State fund. I 33 34 1-07.2(1) State Sales Tax— Rule 171 35 I 36 WAC 458-20-171, and its related rules, apply to building, repairing, or improving streets, 37 roads, etc., which are owned by a municipal corporation, or political subdivision of the state, 38 or by the United States, and which are used primarily for foot or vehicular traffic. This I 39 includes storm or combined sewer systems within and included as a part of the street or 40 road drainage system and power lines when such are part of the roadway lighting system. 41 For work performed in such cases, the Contractor shall include Washington State Retail I 42 Sales Taxes in the various unit bid item prices, or other contract amounts, including those 43 that the Contractor pays on the purchase of the materials, equipment, or supplies used or 44 consumed in doing the work. I 45 46 1-07.2(2) State Sales Tax— Rule 170 47 48 WAC 458-20-170, and its related rules, apply to the constructing and repairing of new or I 49 existing buildings, or other structures, upon real property. This includes, but is not limited to, 50 the construction of streets, roads, highways, etc., owned by the state of Washington; water WEST MARINE VIEW DRIVE UTILITIES PAGE 33 OF 117 August 2018 I WORK ORDER#3588 SPECIAL PROVISIONS