Attachment 7 - Ohio Tax Language 1.26.2023 - FINAL.docx

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

Offerors are hereby notified that under Title 57 Ohio Revised Code Section 5739.02, building and construction materials sold to construction contractors for incorporation into a structure or improvement to real property under a construction contract with the United States government, or that are accepted for ownership by the United States government at the time of completion of the structures or improvements, are exempt from taxation. Therefore, the contractor’s purchase of such building and construction materials within the State of Ohio to be incorporated into the real property belonging to the U.S. Department of Veterans Affairs (VA) is exempt from Ohio Sales or Use Tax. To take advantage of the tax exemption the successful offeror under this solicitation must submit to the contracting officer an executed Ohio Dept. of Taxation Form STEC CC (Sales and Use Tax Construction Contract Exemption Certificate) that contains the required information that will allow the awardee to take advantage of this tax exemption within the State of Ohio for the project identified in this solicitation. The certificate is to be provided to the VA at award. VA will execute the certificate and return it to the awardee.

Notwithstanding FAR 52.229-3, all bids received in response to this solicitation are presumed to reflect any tax benefit that may be realized upon receipt of VA’s executed exemption certificate.