RFQ Sales Tax Data Dec. 2nd.docx

December 2, 2022

TO: FROM:

Prospective Offeror

Internal Revenue Service (IRS), Office of Procurement, Streamlined Acquisitions & Interagency Agreements

SUBJECT: Request for Quote: Fiscal Year 2023 Sales Data Tax Service

Dear Offeror, The Internal Revenue Service (IRS), Research, Applied Analytics and Statistics, Policy and Program Impact Lab requires Sales Tax Data, both State and Local, for the purpose of developing data that the needs to create general sales tax tables and to update the sales tax deduction calculator for IRS.gov.

The period of performance for this order is February 1, 2023, through January 31, 2024. The contract type will be Firm Fixed Price and the tracking number 5000157979.

Responses shall be tailored in accordance with the line item structure listed on SF-18 Request for Quotes, and all fill in clauses in full text.

(Please Complete the SF-18)

Release of Information: The Contractor shall not disclose, advertise, or release information about this contract to any individual or organization without prior written approval from the Contracting Officer.

If further assistance is needed, please contact Faith Ashton at office phone (240) 613-7386 or by email at faith.m.ashton@irs.gov.

REQUESTFORQUOTATION

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5000157979 5a.ISSUEDBY

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12/ /2022 6.DELIVERBY(Date) Procurement

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Operations

Branch 5000 Ellin Rd Lanham-Seabrook, MD

20706-1348 Attn: Faith M. Ashton Email:

faith.m.ashton@irs.gov

OTHER

NAME

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a.NAME d.CITY f.ZIPCODE d.STATE e.

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IMPORTANT:This isa request for information and quotations furnished are not offers.

If you are unable to quote, please

BEFORE

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12/1 /2022

Quotation must be completed by the quoter.

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3.REQUISITION/PURCHASEREQUESTNO.

5000157979 )11.SCHEDULE(Include applicable Federal ,State and local taxes)

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SUPPLIES/SERVICES

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AUTHORIZEDFORLOCALREPRODUCTION Previous edition not usable

PART I

Line Item Table

0 Title Data for General Sales Tax Tables and Sales Tax Deduction Calculator for Tax Year 2023. The tables and calculator will be made available to taxpayers in FY 2024

Statement of Work

Submitted by: Internal Revenue Service Research, Applied Analytics and Statistics Policy and Program Impact Lab

1 Introduction/Overview The Internal Revenue Service (IRS) is seeking Sales Tax Data, both State and Local, for the purpose of developing data that the Policy and Program Impact Lab needs to create general sales tax tables and to update the sales tax deduction calculator for IRS.gov.

2 Background United States tax law requires publication of State and Local general sales tax tables for taxpayers who are eligible to deduct State and local sales taxes. The IRS will use State and Local sales tax data for Tax Year 2023 to prepare these tables for the 2024 filing season.

3 Scope IRS will use State and Local Sales Tax data to develop General Sales Tax tables for Tax Year 2023. United States individual taxpayers will use these tables to estimate the amount of general sales tax they paid during 2023 as a possible income tax deduction.

4 Tasks

1. A kickoff meeting will occur within 10 business days of the award. The meeting may include key managers and staff in the Policy and Program Impact Lab, as well as other IRS analysts and stakeholders. Topics for discussion will include contractual tasks, deliverables, and timelines.

2. The contractor will provide State general sales tax rates for 2023 as described below:

· This data will be provided in an Excel spreadsheet named “2023 State Rates”.

· The spreadsheet must include the standard two-letter State abbreviation, State Name, general sales tax rate, and its effective date.

· If the sales tax rate in a given state changed during 2023, then the rate included in the Excel Spreadsheet must be the blended rate (i.e., the weighted average of the rates in effect during 2023, with the weight assigned to each rate being the number of days—not months—that the rate was in effect). In addition to providing the blended rate, the spreadsheet must also specify the previous rate, the current rate and the date(s) when the rate changed.

· This is to be delivered electronically to the IRS in an Excel spreadsheet by August 8, 2023.

· If a State’s rate changes during the year, but after the August 8, 2023 due date, then the IRS must be notified as soon as the law to change the rate has been enacted.

3. The contractor will provide data from existing databases for Spending Categories identified by the IRS for all state and local taxing jurisdictions, indicating whether each category was taxable (indicated by a 1) or not taxable (indicated by a 0) as of July 1, 2023. The contractor will also provide comparable data on the taxability of any additional Spending Categories in taxing jurisdictions based on research of unique sources for which databases are not currently available.

· A list of spending categories will be provided by the IRS with this SOW. The contractor will be informed of any updates to this list during the kickoff meeting.

· The data for State and Local taxing jurisdictions will be provided in two separate spreadsheets named “2023 state taxability” and “2023 local taxability”.

· The State taxability spreadsheet will contain data from existing databases for State taxing jurisdictions. This will be provided in a tab named “UCC State”. The tab will include the Universal Classification Code (UCC) for Spending Categories in the first column, name of spending Categories in the second column, name of the States as column headings in the first row, and corresponding taxability data in the defined cells.

· The State taxability spreadsheet will also contain data collected from research of unique sources for which databases are not currently available for State taxing jurisdictions. This will be provided in a tab named “UCC State Other”. The tab will include the Universal Classification Code (UCC) for Spending Categories in the first column, name of spending Categories in the second column, name of the States as column headings in the first row, and corresponding taxability data in the defined cells.

· The Local taxability spreadsheet will contain data from existing databases for Local taxing jurisdictions. This will be provided in a tab named “UCC Local”. The tab will include the Universal Classification Code (UCC) for Spending Categories in the first column, name of spending Categories in the second column, name of the States as column headings in the first row and corresponding taxability data in the defined cells.

· The Local taxability spreadsheet will contain data collected from research of unique sources for which databases are not currently available for Local taxing jurisdictions. This will be provided in a tab named “UCC Local Other”. The tab will include the Universal Classification Code (UCC) for Spending Categories in the first column, name of spending Categories in the second column, name of the States as column headings in the first row, and corresponding taxability data in the defined cells.

· If the category is taxed at a rate other than the prevailing general sales tax rate, then this will be indicated in the Excel Spreadsheet with a decimal, which is the unique rate for the category divided by the prevailing general sales tax rate for the jurisdiction. (Note: a key criterion for general sales taxes to be eligible as income tax deductions is that they are applied to a wide range of goods and services at one uniform tax rate. Exceptions to this rule are few and typically require congressional or IRS approval.)

· If the taxability for a category changed near the middle of the year, then this will be indicated in the data with a decimal, which is the weighted average of the taxability before and after the change, where the weights are based on the number of days in the year during which the category was or was not taxable. For example, a change from taxable to not taxable on July 1 would result in a blended taxability factor of 0.5.

· A separate tab, named “Food Tax Base”, will be included in the local taxability spreadsheet for localities that have opted to tax food differently from the state. This will include a list of spending categories for food and the corresponding taxability data. Any notes related to this data will be provided in another tab named “Notes – Food Tax Base”. Page 5

· A separate tab, named “New York Clothing”, will be included in the local taxability spreadsheet. This tab will include names of New York local jurisdictions that exempt clothing and jurisdictions that do not exempt clothing.

· The State taxability database is to be delivered electronically to the IRS in an Excel spreadsheet by August 15, 2023.

· The local taxability database is to be delivered electronically to the IRS in an Excel spreadsheet by August 29, 2023.

4. When the taxability data are delivered, information must also be provided on any significant taxability variation during the course of the year (2023), or a change relative to the prior year. For example, when:

· A State used to have no local general sales taxes, but this year does have one or more localities imposing local general sales taxes, or vice versa.

· A locality used to tax the same categories as the state, but now deviates from the State’s tax base, or vice versa.

· A State used to require a uniform minimum local sales tax for all localities, but no longer does, or vice versa.

5. The contractor will provide local general sales tax rates for each unique ZIP Code / County / City combination in the U.S. covering the period January 1 through December 31, 2023.

· This data will be provided in a comma-separated value (CSV) file and a vertical bar (pipe) delimited text file.

· The files will be named “2023 STDC” (for “Sales Tax Deduction Calculator”).

· The files should not include any duplicate localities—even with slightly different spellings for the city name (e.g., due to abbreviations).

· If the sales tax rate in a given locality changed during 2023, then the rate included in the data files must be the blended rate (i.e., the weighted average of the rates in effect during 2022, with the weight assigned to each rate preferably being the number of days that the rate was in effect, but the number of months may be used if necessary for these local rates only).

· If a locality is partially within one or more special districts that have different sales tax rates than the area outside of these special districts, all sales tax rates applicable to this locality will be provided in the database. For example, if a locality has a local rate of 2% and is partially in a special tax district with a local rate of 3%, then the data files must include two records for this locality, identifying the record for special district with its appropriate name.

· The data files must include records for Indian Reservations.

· A separate data file named “2023 STDC military”, both in CSV and vertical bar delimited text file, will be provided that include local general sales tax rates, if any, for each unique ZIP Code in overseas U.S. military zones or districts. The U.S. military zones tend to have no sales tax. The purpose of this data is to account for members of armed forces who moved to overseas posts of duty during part of 2023. Without the unique overseas ZIP Code and tax rates, some military members who moved overseas in 2023 may not be able to use the Sales Tax Deduction Calculator to determine their sales tax deduction amount.

· The data files must include columns in the following order: 5-digit zip code (including leading or trailing zeros), State (abbreviated 2-character, e.g. NY), County, City, Local Blended Rate (to six decimal places), and State Blended Rate (to six decimal places).

· These files are to be delivered electronically to the IRS by December 8, 2023.

· A list of all possible locality names will be delivered to the IRS in a CSV file and a text file by May 30, 2023. If there are any additions or changes to the list, IRS will be provided with updated files by November 14, 2023.

Tasks and timelines in option years are the same as for the base year, only the sales tax data is updated to reflect the tax year specified in 7 Period of Performance below.

5 Delivery The following items, mentioned in the Requirements above, are to be delivered to the IRS.

· List of locality names by May 30, 2023.

· Weighted sales tax rates for US States by August 8, 2023.

· State taxability data by August 15, 2023.

· Local taxability data by August 29, 2023.

· Updated list of Locality names by November 14, 2023.

· Local general sales tax rates in the U.S by December 8, 2023.

Deliverables and timelines in option years are the same as for the base year, only the sales tax data is updated to reflect the tax year specified in 7 Period of Performance below.

6 Place Of Performance The contract will be performed at the contractor’s location and the data files will be emailed to the IRS Policy and Program Impact Lab.

7 Period Of Performance Date of award through January 31, 2024.

Note: The last deliverable date is December 8, 2023. The contractor will be expected to respond to follow up questions from December 8, 2023 to January 31, 2024.

The Government anticipates the award of one-year to provide equivalent data as follows:

One Year—Date of Award through January 31, 2024, Data for Tax Year 2023

8 Government Furnished Property No Government-furnished property will be provided to the contractor.

9 Security Requirements The contractor will not be using taxpayer-level data, so there are no security requirements for this contract.

52.252-2 Clauses Incorporated by Reference (Feb 1998)

This contract incorporates one or more clauses by reference, with the same force and effect as if they were given in full text. Upon request, the Contracting Officer will make their full text available. Also, the full text of a clause may be accessed electronically at this/these address(es):www.acquisition.gov (End of clause)

52.202-1 Definitions (Jan 2020) 52.203-5 Covenant Against Contingent Fees (May 2014) 52.203-3 Gratuities (Apr 1984) 52.203-7 Anti-Kickback Procedures (Jun 2020) 52.203-17 Contractor Employee Whistleblower Rights and Requirement to Inform Employees of Whistleblower Rights (Jun 2020) 52.204-21 Basic Safeguarding of Covered Contractor Information Systems (Nov 2021) 52.204-13 System for Award Management Maintenance (Oct 2018) 52.204-23 Prohibition on Contracting for Hardware, Software, and Services Developed or Provided by Kaspersky Lab and Other Covered Entities (Nov 2021) 52.212-1 Instructions to Offerors – Commercial Products and Commercial Services (Nov 2021) 52.212-3 Offeror Representations and Certifications – Commercial Products and Commercial Services (Oct 2022) 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services (Nov 2021) 52.227-14 Rights in Data-General (May 2014) 52.223-18 Encouraging Contractor Policies to Ban Text Messaging while Driving (Jun 2020) 52.225-25 Prohibition on Contracting with Entities Engaging in Certain Activities or Transactions Relating to Iran-Representation and Certifications (Jun 2020) 52.232-23 Assignment of Claims (May 2014) 52.232-39 Unenforceability of Unauthorized Obligations (Jun 2013) 52.233-2 Service of Protest (Sep 2006) 52.233-4 Applicable Law for Breach of Contract Claim (Oct 2004) 52.243-1 Changes-Fixed-Price (Aug 1987) 52.249-1 Termination for Convenience of the Government (Fixed-Price) (Short Form) (Apr 1984) 1052.239-9008 Information Systems and Information Security Controls for Contracting Actions Subject to Internal Revenue Manual (IRM) 10.8.1 (May 2018) IR1052.239-9001 Section 508 Conformance (Nov 2020) IR1052.239-9008, Information Systems and Information Security Controls for Contracting Actions Subject to Internal Revenue Manual (IRM) 10.8.1 (JUN 2021) IR1052.239-9009, Information Systems and Information Security Controls for Contracting Actions Subject to IRS Publication 4812 (JUN 2021) IR1052.239-9010 Information System and Information Security Control Standards and Guidelines Applicability (JUN 2021) 52.204-1 Approval of Contract This contract is subject to the written approval of Faith M. Ashton and shall not be binding until so approved.

1052.209-9002 Notice and Consent to Disclose and Use of Taxpayer Return Information (May 2018)

(a) Definitions. As used in this provision- "Authorized representative(s) of the offeror" means the person(s) identified to the Internal Revenue Service (IRS) within the consent to disclose by the offeror as authorized to represent the offeror in disclosure matters pertaining to the offer.

"Delinquent Federal tax liability" means any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability.

"Tax check" means an IRS process that accesses and uses taxpayer return information to support the Government's determination of an offeror's eligibility to receive an award, including but not limited to implementation of the statutory prohibition of making an award to corporations that have an unpaid Federal tax liability (see FAR 9.104-5(b)).

(b) Notice. Pursuant to 26 U.S.C. 6103(a) taxpayer return information, with few exceptions, is confidential. Under the authority of 26 U.S.C. 6103(h)(1), officers and employees of the Department of the Treasury, including the IRS, may have access to taxpayer return information as necessary for purposes of tax administration. The Department of the Treasury has determined that an IRS contractor's compliance with the tax laws is a tax administration matter and that the access to and use of taxpayer return information is needed for determining an offeror's eligibility to receive an award, including but not limited to implementation of the statutory prohibition of making an award to corporations that have an unpaid Federal tax liability (see FAR 9.104-5).

(1) The performance of a tax check is one means that will be used for determining an offeror's eligibility to receive an award in response to this solicitation (see FAR 9.104). As a result, the offeror may want to take steps to confirm it does not have a delinquent Federal tax liability prior to submission of its response to this solicitation. If the offeror recently settled a delinquent Federal tax liability, the offeror may want to take steps to obtain information in order to demonstrate the offeror's responsibility to the contracting officer (see FAR 9.104-5).

(c) The offeror shall execute the consent to disclosure provided in paragraph (d) of this provision and include it with the submission of its offer. The consent to disclosure shall be signed by an authorized person as required and defined in 26 U.S.C. 6103(c) and 26 CFR 301.6103(c)-1(e)(4).

(d) Consent to disclosure. I hereby consent to the disclosure of taxpayer return information (as defined in 26 U.S.C. 6103(b)(2)) as follows:

The Department of the Treasury, Internal Revenue Service, may disclose the results of the tax check conducted in connection with the offeror's response to this solicitation, including taxpayer return information as necessary to resolve any matters pertaining to the results of the tax check, to the

)authorized representatives of on this offer.

I am aware that in the absence of this authorization, the taxpayers return information of

)is confidential and may not be disclosed, which subsequently may remove the offer from eligibility to receive an award under this solicitation.

PERSON(S) NAME AND CONTACT INFORMATION

I consent to disclosure of taxpayer return information to the following person(s):

I certify that I have the authority to execute this consent on behalf of: Offeror Name: Offeror Taxpayer Identification Number:

)Offeror Address:

Name of Individual Executing Consent: Title of Individual Executing Consent: Signature:

)Date:

(End of Provision)

IR1052.232-9001 Electronic Invoicing and Payment Requirements for the Invoice Processing Platform (IPP) (Jul 2019)

(a) Definitions:

"Short payment" as used in this clause means the partial payment of an invoice for goods/services actually rendered at the time of payment when the invoice includes additional goods/services that have not yet been provided/rendered.

"Short payment" example: The contract requires the delivery of a set number of items, with the price, delivery location, and delivery due date also specified. The vendor delivers 50% of the items as specified but invoices for 100% of the items. Before implementation of the IPP, the IRS would have paid the vendor for the items delivered and instructed the vendor to re-invoice the IRS when the balances of the items were delivered. In other words, the IRS would "short pay" the invoice since the IRS did not remit payment for the full invoice amount. With implementation of the IPP, the IRS can no longer do this because the IRS cannot accept an electronic invoice that includes items not yet received. The IRS will reject the invoice. The vendor needs to submit an invoice for only the items received by the IRS (in this case, 50%), and, if these items meet all other contract terms and conditions, the IRS will pay the invoiced amount. The vendor submits subsequent invoice(s) for items as they are delivered and accepted.

(b) The Invoice Processing Platform (IPP) is a secure Web-based electronic invoicing and payment information service available to all Federal agencies and their suppliers. Effective October 1, 2012, invoicing for payment through the IPP will be mandatory for all new contract awards. Additional information regarding the IPP may be found at the IPP website address https://www.ipp.gov. Contractors must complete the contractor point of contact information below and submit it with their proposal submissions. Contractors may contact the IPP Helpdesk for assistance via e-mail at ippgroup@stls.frb.org or via phone at (866) 973-3131. Once a contract award has been made, the contractor will be contacted by the IPP via e-mail to set-up an account. It will be necessary for contractors to login to their IPP accounts every 90 days to keep their IPP accounts active.

(c) (

)Contractor Point of Contact Information Contractor Name:

Contractor IPP Point of Contact Name:

Contractor Phone Number:

)Contractor E-mail Address:

(d) Electronic Invoicing and Payment Requirements Vendor invoices submitted electronically through the IPP should be in the proper format and contain the information required for payment processing. To be approved for payment, a "proper invoice" must list the items specified in FAR 52.232-25 (a)(3)(i) through (a)(3)(x), or in the case of a Commercial Item Contract, the items included in 52.212-4(g)(1)(i) through (g)(1)(x).

If the vendor is offering a discount via the IPP, the discount must be reflected on the invoice. The vendor will select 'Create Invoice'. The IPP system will default to 'Net 30 Prompt Pay' under the Payment Terms dropdown box. The vendor will select from 54 different discount options for the invoice that is being created. If the vendor chooses to offer a discount on the invoice screen, the information will interface to the payment system for processing. Discounts that are offered on attachments rather than the invoice itself cannot be accepted.

Under this contract, the following documents are required to be submitted as an attachment to the invoice (Contracting Officer fills in additional documentation that must be furnished by the contractor (e.g. timesheet)). Please do not submit into IPP any documentation/attachments that conflict with what is stated on the invoice:

Payment and Invoice Questions For payment and invoice questions, contact the Ancillary Systems at (304) 254-3372 or via e-mail at cfo.fm.ipp.customer.support@irs.gov.

(e) Waiver If the Contractor is unable to use the IPP for submitting payment requests starting on October 1, 2012, then a waiver form must be completed and submitted with the contractor's proposal submission for review and approval by the Contracting Officer based on one of the conditions listed in the waiver. The vendor will be notified prior to award as to whether their request for waiver has been approved or denied. If the waiver is granted, then a copy of the waiver must be submitted with each paper invoice that the vendor submits to the payment office or the invoice will be returned.

(f) Short Payment Short payment on vendor submitted invoices will no longer be processed or paid. If any portion of the invoice does not meet the requirements for a proper invoice, the entire invoice shall be rejected and returned to the vendor unpaid.

IRS Invoice Processing Platform (IPP) Waiver Form The IRS invoicing and payment requirements clause (IR1052.232-9000) requires that all invoices under awards made (or effective) on or after October 1, 2012, be submitted electronically via the IPP unless a waiver is requested and granted. If the Contractor is unable to submit its invoice through the IPP, the Contractor shall complete this waiver form indicating the reason for the waiver request by selecting the appropriate box below and providing a narrative summarizing in detail the circumstances requiring a waiver. For a solicitation, submit the waiver form with the proposal submission. For a modification that incorporates the IPP clause into an existing contract, submit the waiver form with the modification. The CO will notify the vendor via e-mail or another appropriate means of communication prior to award as to whether their waiver has been approved or denied. If the waiver is granted, then a copy of the approved waiver must be submitted with each invoice that the vendor submits to the payment office or the invoice will be returned.

Reason for requesting a waiver of the requirement to submit an electronic invoice via the IPP:

[ ] 1. Submission of invoices through IPP would impose a hardship on an individual (includes employees and sole proprietors) due to: either a physical or mental disability; a geographic, language, or literacy barrier; or an undue financial burden. The requirement to submit invoices through the IPP is automatically waived for all individuals who do not have payment capability using ACH with a U.S. financial institution.

[ ] 2. The political, financial or communications infrastructure where the place of business is located does not support access to the IPP for submitting invoices electronically.

[ ] 3. The contractor is located within an area designated by the President of the United States or an authorized agency administration as a disaster area. (Please identify area/location.)

[ ] 4. The submission of invoices electronically may pose a threat to national security, the life or physical safety of an individual may be endangered, or a law enforcement action may be compromised.

[ ] 5. The agency does not expect to receive more than one invoice from the same contractor within a one-year period. i.e., the invoice submission is non-recurring.

[ ] 6. The contractor customarily submits a high volume of invoices on a regular basis via file format, not currently supported by the IPP (i.e., uses a file format other than XML or CSV) and the high volume of invoices would cause a significant burden to the contractor if submitted through the IPP individually. If utilizing this exception, please identify the file formats supported by your invoicing system so that the IPP may consider implementing the requested file format at a later date. File format(s) used:

[ ] 7. Other - Please explain:

Attach a separate sheet of paper with a summary narrative substantiating the circumstances for the waiver exception selected from above (1 through 7).

Waiver Submitted By:

Contractor Name

Signature of Person Submitting Request for Waiver

Waiver Approved By:

Contracting Officer's Name Printed

(End of Clause)

52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law (Feb 2016)

(a) As required by sections 744 and 745 of Division E of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235), and similar provisions, if contained in subsequent appropriations acts, the Government will not enter into a contract with any corporation that–

(1) Has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability, where the awarding agency is aware of the unpaid tax liability, unless an agency has considered suspension or debarment of the corporation and made a determination that suspension or debarment is not necessary to protect the interests of the Government; or

(2) Was convicted of a felony criminal violation under any Federal law within the preceding 24 months, where the awarding agency is aware of the conviction, unless an agency has considered suspension or debarment of the corporation and made a determination that this action is not necessary to protect the interests of the Government.

(b) The Offeror represents that–

(1) It is □ is not □ a corporation that has any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability; and

(2) It is □ is not □ a corporation that was convicted of a felony criminal violation under a Federal law within the preceding 24 months.

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