South Carolina Tax Language - 04.04.2024 - FINAL.docx

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

Offerors are hereby notified that under the State of South Carolina Code 12-35-2120(29), - Exemptions From Sales Tax, tangible personal property purchased by persons under a written contract with the federal government when the contract necessitating the purchase provides that title and possession of the property is to transfer from the contractor to the federal government at the time of purchase or after the time of purchase is exempt from sales tax. This exemption also applies to purchases of tangible personal property which becomes part of real or personal property owned by the federal government or, as provided in the written contract, is to transfer to the federal government. This exemption does not apply to purchases of tangible personal property used or consumed by the purchaser. Therefore, the contractor’s purchase of such building and construction materials within the State of South Carolina to be incorporated into the real property belonging to the U.S. Department of Veterans Affairs (VA) is subject to the exemption from The State South Carolina Sales and Use Tax. To take advantage of the tax exemption the successful offeror under this solicitation must complete ST-10-G – “Application for Exemption for Federal Government Contract” online at MyDORWAY.dor.sc.gov.

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 The State South Carolina Sales and Use Tax on sales of materials for incorporation into VA real estate under this contract.