Attachment 31 - Connecticut Tax Language.docx

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

Offerors are hereby notified that under Conn. Gen. Stat. Ann. 12-412, the United States of America, or any of its respective agencies, is a tax-exempt entity immune from taxation when it is the purchaser, user, or consumer of tangible personal property. Pursuant to Conn. Agencies Regs. 12-426-18, when a contractor enters into a construction contract with a tax-exempt entity, it may purchase materials and supplies without payment of tax if the property will be installed or placed in the project and will remain in the project after completion. Therefore, the contractor’s purchase of such materials and supplies as are to be installed or placed in projects being performed within the State of Connecticut 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 of Connecticut Taxes. To take advantage of the tax exemption the successful offeror under this solicitation must complete CERT-141 “Contractor’s Exempt Purchase Certificate” when it purchases construction materials for this contract and retain adequate records to support contractor’s use of the certificate and to show disposition of the materials and supplies purchased.

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 of Connecticut sales tax on sales of materials for incorporation into VA real estate under this contract.