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

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Page 43 of 53 5-2-25 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 vendor 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 Such statement must also include the cost of any tangible personal property withdrawn from the CMAR’s warehouse stock and the amount of county sales or use tax paid thereon by the CMAR.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 shall not in any way reduce the cost of the Project or impact the GMP. 46. PAYMENTS WITHHELD 46.1. The Project Designer may withhold a certificate for payment in whole or in part, to the extent reasonably necessary to protect the Owner. If the Project Designer is unable to certify payment in the amount of the application, the Project Designer will notify the CMAR and the Owner in writing. If the CMAR and Project Designer cannot agree on a revised amount, the Project Designer will promptly issue a certificate for payment for the amount for which the Project Designer is able to make such representations to the Owner. The Project Designer may also withhold a certificate for payment, in whole or in part, to such extent as may be necessary in the Project Designer’s opinion to protect the Owner from loss for which the CMAR or the Subcontractor(s) is responsible, including loss resulting from acts and omissions, because of: 46.1.1. Defective Work not remedied; 46.1.2. Third party claims filed or reasonable evidence indicating probable filing of such claims unless security acceptable to the Owner is provided by the CMAR; Docusign Envelope ID: 5A9E3BC2-EAE1-4C35-82D9-B4D6A375FA78