S02 INSTRUCTIONS TO BIDDERS REGARDING TAX EXEMPTION IN NY.pdf
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- Solicitation number
- 36C24226B0014
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This document is an excerpt from federal contract instructions addressing tax treatment for bidders and offerors. Section 2.2 provides special guidance regarding Federal, State, and Local Taxes under FAR 52.229-3, specifically applicable to contracts involving the U.S. Department of Veterans Affairs (VA) and construction work in New York State.
Under New York Consolidated Laws, the United States and its agencies are exempt from state and local taxation. For this contract, contractors purchasing building and construction materials within New York for incorporation into VA real property qualify for exemption from New York State sales and compensating use taxes. Successful offerors must complete Form ST-120.1 "Contractor Exempt Purchase Certificate" when purchasing construction materials and maintain the certificate on file in accordance with New York tax law requirements. All bids submitted in response to this solicitation are presumed to reflect this tax exemption and therefore should exclude New York's state sales and compensating use taxes from pricing on materials designated for incorporation into VA real estate.
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INSTRUCTIONS, CONDITIONS, AND OTHER
STATEMENTS TO BIDDERS/OFFERORS
2.2 Special Notes regarding FAR 52.229-3: Federal, State, and Local Taxes:
Offerors are hereby notified that under New York Consolidated Laws, Chapter 60 - Tax, Article 28 - Sales and Compensating Use Taxes, Part 3 – 1116 (2), the United States of
America, any of its agencies and instrumentalities, is immune from taxation when it is the purchaser, user, or consumer, or when it sells services or property of a kind not ordinarily sold by private persons.
Pursuant to Chapter 60, Article 28, Part 3-1115(17), a contractor’s purchase of such building and construction materials within New York to be incorporated into the real property belonging to the U.S. Department of Veterans Affairs (VA) is subject to the exemption from the New York State sales and compensating use taxes. To take advantage of the tax exemption, the successful offeror under this solicitation must complete ST-120.1
“Contractor Exempt Purchase Certificate” when it purchases construction materials for this contract and keep it on file as required by the state of New York tax laws.
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 New York’s state sales and compensating use taxes on sales of materials for incorporation into VA real estate under this contract.
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