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Orange County West Campus Office Building -HVAC <br />PDC Project 23020 GENERAL CONDITIONS (INFORMAL <br />PROJECT)00 72 00 - 17 <br />FEDERAL TRANSPORTATION TAXES DO NOT APPLY TO MATERIALS ENTERING INTO STATE WORK <br />(INTERNAL REVENUE CODE,SECTION 3475(B)AS AMENDED). <br />NORTH CAROLINA SALES TAX AND USE TAX,AS REQUIRED BY LAW,DO APPLY TO MATERIALS <br />ENTERING INTO STATE WORK AND SUCH COSTS SHALL BE INCLUDED IN THE BID PROPOSAL AND <br />CONTRACT SUM. <br />LOCAL OPTION SALES AND USE TAXES,AS REQUIRED BY LAW,DO APPLY TO MATERIALS <br />ENTERING INTO STATE WORK AS APPLICABLE AND SUCH COSTS SHALL BE INCLUDED IN THE BID <br />PROPOSAL AND CONTRACT SUM. <br />ACCOUNTING PROCEDURES FOR REFUND OF COUNTY SALES &USE TAX <br />AMOUNT OF COUNTY SALES AND USE TAX PAID PER CONTRACTOR'S STATEMENTS: <br />CONTRACTORS PERFORMING CONTRACTS FOR STATE AGENCIES SHALL GIVE THE STATE <br />AGENCY FOR WHOSE PROJECT THE PROPERTY WAS PURCHASED A SIGNED STATEMENT <br />CONTAINING THE INFORMATION LISTED IN G.S.105-164.14(E). <br />THE DEPARTMENT OF REVENUE HAS AGREED THAT IN LIEU OF OBTAINING COPIES OF SALES <br />RECEIPTS FROM CONTRACTORS,AN AGENCY MAY OBTAIN A CERTIFIED STATEMENT AS OF <br />APRIL 1,1991 FROM THE CONTRACTOR SETTING FORTH THE DATE,THE TYPE OF PROPERTY AND <br />THE COST OF THE PROPERTY PURCHASED FROM EACH VENDOR,THE COUNTY IN WHICH THE <br />VENDOR MADE THE SALE AND THE AMOUNT OF LOCAL SALES AND USE TAXES PAID THEREON.IF <br />THE PROPERTY WAS PURCHASED OUT-OF-STATE,THE COUNTY IN WHICH THE PROPERTY WAS <br />DELIVERED SHOULD BE LISTED.THE CONTRACTOR SHOULD ALSO BE NOTIFIED THAT THE <br />CERTIFIED STATEMENT MAY BE SUBJECT TO AUDIT. <br />IN THE EVENT THE CONTRACTORS MAKE SEVERAL PURCHASES FROM THE SAME VENDOR,SUCH <br />CERTIFIED STATEMENT MUST INDICATE THE INVOICE NUMBERS,THE INCLUSIVE DATES OF THE <br />INVOICES,THE TOTAL AMOUNT OF THE INVOICES,THE COUNTIES,AND THE COUNTY SALES AND <br />USE TAXES PAID THEREON. <br />NAME OF TAXING COUNTY:THE POSITION OF A SALE IS THE RETAILER'S PLACE OF BUSINESS <br />LOCATED WITHIN A TAXING COUNTY WHERE THE VENDOR BECOMES CONTRACTUALLY <br />OBLIGATED TO MAKE THE SALE.THEREFORE,IT IS IMPORTANT THAT THE COUNTY TAX BE <br />REPORTED FOR THE COUNTY OF SALE RATHER THAN THE COUNTY OF USE. <br />WHEN PROPERTY IS PURCHASED FROM OUT-OF-STATE VENDORS AND THE COUNTY TAX IS <br />CHARGED,THE COUNTY SHOULD BE IDENTIFIED WHERE DELIVERY IS MADE WHEN REPORTING <br />THE COUNTY TAX. <br />Docusign Envelope ID: 8DED1454-68D2-4E36-9FC6-E56FF2124E5D