2025-207-E-AMS-Gilban crisis diversion-Master WC GL AutoXS-10M

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Page | 43 Revised 12/24 44. CONTRACTOR’S AFFIDAVIT 44.1. The final payment of retained amounts due the CMAR on account of th e Contract shall not become due until the CMAR has furnished to the Owner through the Project Designer an affidavit signed, sworn and notarized to the effect that all payments for materials, services or contracted Work to Subcontractors in connection with this Contract have been satisfied, and that no claims or liens exist against the CMAR in connection with this Contract. In the event that the CMAR cannot obtain similar affidavits from Subcontractors to protect the CMAR and the Owner from possible liens or claims against the CMAR, the CMAR shall state in its affidavit that no claims or liens exist against any Subcontractor to the best of its (the CMAR’s) knowledge, and if any appear afterward, the CMAR shall save the Owner harmless from all claims by any Subcontractor or other claimant for payment or any other compensation for Work on the Project. 45. TAXES 45.1. North Carolina sales tax and use tax, as required by law, apply to materials entering into county Work and such costs shall be included in all bid proposals and contract sums. 45.2. Local option sales and use taxes, as required by law, apply to materials entering into county Work as applicable and such costs shall be included in all bid proposals and contract sums. 45.3. The CMAR shall give the Owner a signed tax statement containing the information listed in G.S. 105-164.14(e) before any payment requests submitted will be due. 45.4. The Department of Revenue has agreed as of April 1, 1991 that in lieu of obtaining copies of sales receipts from Subcontractors, an agency may obtain a certified statement from the Subcontractor setting forth the date, the type of property and the cost of the property purchased from each vendor, the county in which the vendor made the sale and the amount of local sales and use taxes paid thereon. If the property was purchased out-of-state, the county in which the property was delivered should be listed. The Subcontractor should also be notified that the certified statement may be subject to audit. 45.5. In the event the CMAR makes several purchases from the same vendor, such certified statement must indicate the invoice numbers, the inclusive dates of the invoices, the total amount of the invoices, the counties, and the county sales and use taxes paid thereon. The position of a sale is the retailer’s place of business located within a taxing county where the v endor becomes contractually obligated to make the sale. Therefore, it is important that the county tax be reported for the county of sale rather than the county of use. When property is purchased from out -of- state vendors and the county tax is charged, the county should be identified where delivery is made when reporting the county tax. Such statement must also include the cost of any tangible personal property withdrawn from the CMAR’s warehouse stock and the amount of county sales or use tax paid thereon by the CMAR. Similar certified statements by its Subcontractors must be obtained by the CMAR and furnished. 45.6. The CMAR and its Subcontractors are not to include any tax paid on supplies, tools , and equipment which they use to perform their contracts and should include only those building materials, supplies, fixtures and equipment which actually become a part of or annexed to the building or structure. 45.7. Any sales tax refunds paid to the Owner shall be exclusively for the Owner’s use and shal l not in any way reduce the cost of the Project or impact the GMP. Docusign Envelope ID: 5A9E3BC2-EAE1-4C35-82D9-B4D6A375FA78