S02 - ATTACHMENT 22 - Illinois Tax Memo - 1.26.2023.pdf

Special Notes regarding FAR 52.229-3: Federal, State and Local Taxes:

Offerors are hereby notified that under Illinois Admin. Code tit. 86, §

130.2075 - Sales to Construction Contractors, sales of materials to construction contractors for incorporation into real estate owned by governmental bodies are exempt from Retailers' Occupation Tax and Use Tax. Therefore, the contractor’s purchase of such building and construction materials within the State of Illinois to be incorporated into the real property belonging to the U.S. Department of Veterans Affairs (VA) is subject to the exemption from Illinois’ Retailer’s Occupation Tax and Use Tax. To take advantage of the tax exemption, the VA will furnish to the contractor at award a State of Illinois Contractor Exempt Purchase Statement for the project involved, and the contractor may present this form when purchasing materials for incorporation into such project.

Notwithstanding FAR 52.229-3, all bids received in response to this solicitation are presumed to reflect this tax exemption, and therefore should not include Illinois’ Retailer’s Occupation Tax or Use Tax on sales of materials for incorporation into VA real estate under this contract.