A11-Connecticut Tax language.docx
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- Attached to
- Y1DZ--Construct Inpatient Pharmacy West Haven Minor Construction 689-411 Federal contract opportunity
- Solicitation number
- 36C77624B0030
About this file
This document is a special note regarding the tax exemption for federal agencies when purchasing materials and supplies for construction projects in the State of Connecticut. It states that the United States and its agencies are tax-exempt entities, and when a contractor enters into a construction contract with a tax-exempt entity, the contractor may purchase materials and supplies without payment of the Connecticut state sales tax. The successful offeror under this solicitation must complete the CERT-141 "Contractor's Exempt Purchase Certificate" when purchasing construction materials for this contract in order to take advantage of the tax exemption.
The related federal contract opportunity is for the design-bid-build construction of a new inpatient pharmacy at the West Haven VA Medical Center in Connecticut. The project involves a 10,500 sf two-story addition to Building 1, with the first floor housing the new inpatient pharmacy and the second floor housing the mechanical room. Future phases include an outpatient pharmacy, administrative offices, and other spaces. The solicitation will be issued as an Invitation for Bid (IFB) as a 100% SDVOSB set-aside, with a NAICS code of 236220 and an estimated magnitude of construction between $20 million and $50 million. The period of performance is approximately 730 calendar days from the Notice to Proceed.
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Text version
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.
File details come from the government source that posted it. Updated .