Exhibit E City Sales Tax Reporting Program.pdf
PDF 177 KB Posted
- Attached to
- Request for Qualifications - Dix Park Design-Build Services for Building Stabilization and Demolition State and local contract opportunity
- Solicitation number
- 274-DixParkDesign-BuildServices
- Issued by
- Wake County, Teachey Town, North Carolina
About this file
This document is a procedural exhibit from the City of Raleigh establishing guidelines for reporting and reimbursement of North Carolina sales taxes on city contracts where reimbursable sales tax is excluded from the bid price. The procedure applies to contractors performing work on eligible projects, including those serving churches, orphanages, nonprofit hospitals, educational institutions, charitable organizations, and governmental units. Contractors and their subcontractors must submit certified Reimbursable Sales and Use Tax Statements documenting all materials purchased, vendors used, invoice numbers, and sales taxes paid, with state and county taxes listed separately. The documentary evidence, supported by actual invoices, must be submitted with each payment application. Subcontractors may submit statements directly to the general contractor for inclusion in pay applications, though the city will issue reimbursement to the general contractor. Sales tax reimbursement requests can be filed concurrently with payment applications for the properties that were taxed, but only after the contractor has the right to file for payment on those properties.
The procedure requires that if the State of North Carolina refuses to refund sales taxes to the city, or if previously issued refunds must be returned to the state, the contractor must repay the city upon demand. Reimbursable sales taxes cover only those paid on building materials, supplies, fixtures, and equipment that become part of or are annexed to buildings or structures being constructed, altered, or repaired under contract. The statements must be notarized and signed by a principal or employee of the contracting entity, certifying that no taxes on tools or equipment rentals are included and that all materials became part of the structure. The city's reimbursement process operates on a cost-recovery basis, where the contractor receives reimbursement first, and the city subsequently obtains refunds from the State of North Carolina per G.S. 105-164.14.
View the file
Other files for this state and local contract opportunity
| File | Type | Posted |
|---|---|---|
| DixParkDBServicesRFQ.pdf | ||
| Appendix IV Standard Form of Agreement Between Owner and Design-Builder.pdf | ||
| Exhibit D.pdf | ||
| Exhibit C DBIA 535 General Conditions.pdf | ||
| Dix Design Build PreConf PPT.pdf | ||
| Exhibit F Design Builders Insurance Requirements.pdf | ||
| Appendix V Dix Park Utility Infrastructure Master Plan_red.pdf | ||
| Dix_Park_RFQ_QA_Addendum.pdf |
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Text version
City of Raleigh 00805-1 Procedure for Reporting Sales Tax
PROCEDURE FOR REPORTING NORTH CAROLINA SALES TAX
EXPENDITURES ON CITY OF RALEIGH CONTRACTS
(for projects with reimbursable sales tax excluded from Bid)
1. The following procedure in handling the North Carolina Sales Tax is applicable to this project. Contractors shall comply fully with the requirements outlined hereinafter, in order that the owner may recover the amount of the tax permitted under the law. For the purposes of this section, “Sales Taxes” shall mean sales and use taxes paid to the State of North Carolina or to local governments in North Carolina.
(a) Reimbursable Sales Taxes are to be excluded from the bid price for this project.
(b) The City is entitled to refunds from the State of North Carolina for these reimbursable sales taxes. The Contractor that performs work under this contract is allowed to obtain a reimbursement from the City for those Sales Taxes for which the State will grant a refund to the City. The City will reimburse the Contractor, and the City later obtains a refund from the State.
(c) It shall be the general contractor’s responsibility to furnish the City documentary evidence showing the materials used and sales tax paid by the general contractor and each of his subcontractors. Any county sales tax included in the contractor’s statements must be shown separately from the state sales tax. If more than one county is shown, each county shall be listed separately.
(d) The documentary evidence shall be the attached Reimbursable Sales and Use Tax Statement. This evidence shall consist of a certified statement, by the general contractor and each of his subcontractors individually, showing total purchases of materials from each separate vendor and total sales taxes by each county paid each vendor. The certified statement must show the invoice number (s) covered and inclusive dates of such invoices. State sales tax shall be listed separately from county sales tax. If more than one county is shown, each county shall be listed separately. The invoices shall be provided to substantiate the information on the statement.
(e) Materials used from general contractor’s or subcontractor’s warehouse stock shall be shown in a certified statement at warehouse stock prices.
(f) The general contractor shall not be required to certify the subcontractor’s statements.
However, the subcontractor may submit for reimbursement by certifying a Reimbursable Sales and Use Tax Statement, submitting it to the general contractor for the general contractor to submit with the pay application for the properties listed on that form. The City will make the reimbursement payable to the Contractor.
(g) The documentary evidence to be furnished to owners eligible for Reimbursable Sales Tax refunds covers sales and/or use taxes paid on building materials used by general contractors and subcontractors in the performance of contracts with churches, City of Raleigh 00805-2 Procedure for Reporting Sales Tax orphanages, hospitals not for profit, educational institutions not operated for profit and other charitable or religious institutions or organizations not operated for profit and incorporated cities, towns and counties in this State. The documentary evidence is to be submitted to the above-named institutions, organizations and governmental units to be included in claims for refunds to be prepared and submitted by them to obtain refunds provided by G.S. 105-164.14 and is to include the purchase of building materials, supplies, fixtures and equipment which become a part of or annexed to buildings or structures being erected, altered or repaired under contracts with such institutions, organizations or governmental units.
(h) The Contractor may seek reimbursement separately from, but at the same time as, the application for payment is made for the properties that were taxed. The Contractor shall not file for reimbursement for Sales Taxes before the Contractor has the right to file an application for payment for the properties that were taxed.
2. If the State refuses to refund any such Sales Tax to the City, or if after a refund is made, the City is told to return a refund to the State, the Contractor shall upon demand repay the City for the amount of the failed refunds.
3. The contractor or contractors to whom an award is made on this project will be required to follow the procedure outlined above.
4. The contractor is advised that all requests for payment, partial or final, for work completed under this contract must include a sales tax report submitted in accordance with the procedures outlined above.
CORPUD 00805-3 Procedure for Reporting Sales Tax
North Carolina Reimbursable Sales and Use Tax Statement (Paid During This Estimate Period)
Project Project Location County Estimate No.
Name of Contractor Period Ending
Date Vendor Type of Property Purchased
Invoice Number
Invoice Amount
State Tax 4.75%
County Tax 2.00%
Total Tax 6.75% County
TOTALS
The undersigned individual certifies (1) that he or she is an employee or principal of the Contractor that is filing this form with the City to request reimbursement for N.C. State and local sales and use taxes that the Contractor has paid, (2) that the above listed vendors were paid sales tax upon purchases of building materials during the period covered by the construction estimate, and the property upon which such taxes were paid with or will be used in the performance of this contract,(3) that no tax on purchases or rentals of tools and/or equipment is included in the above list, (4) that all of the material above became a part of or is annexed to the building or structure being erected, altered or repaired, and (5) that all of the information on this form, and any additional pages added to this page, if any, is true and accurate.
_______ County, North Carolina
Signed and sworn to (or affirmed) before this day by _____________________________ _____________________________________________ (name of principal) (signature of principal)
Date: ______________ _______________________________________ Notary Public's Signature
(Notary’s printed or typed name, Notary Public) (Official Seal) My commission expires: _______________________
CORPUD 00805-4 Procedure for Reporting Sales Tax
North Carolina Reimbursable Sales and Use Tax Statement by Subcontractor (Paid During This Estimate Period)
Project Project Location County Estimate No.
Name of Subcontractor Period Ending
Date Vendor Type of Property Purchased
Invoice Number
Invoice Amount
State Tax 5.50%
County Tax 2.25%
Total Tax 7.75% County
TOTALS
The undersigned individual certifies (1) that he or she is an employee or principal of the Subcontractor that is submitting this form with the Contractor so that the Contractor may request reimbursement for N.C. State and local sales and use taxes that the Subcontractor has paid, (2) that the above listed vendors were paid sales tax upon purchases of building materials during the period covered by the construction estimate, and the property upon which such taxes were paid with or will be used in the performance of this contract,(3) that no tax on purchases or rentals of tools and/or equipment is included in the above list, (4) that all of the material above became a part of or is annexed to the building or structure being erected, altered or repaired, and (5) that all of the information on this form, and any additional pages added to this page, if any, is true and accurate.
_______ County, North Carolina
Signed and sworn to (or affirmed) before this day by _____________________________ _____________________________________________ (name of principal) (signature of principal)
Date: ______________ _______________________________________ Notary Public's Signature
(Notary’s printed or typed name, Notary Public) (Official Seal) My commission expires: _______________________
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