S02 INSTRUCTIONS TO BIDDERS REGARDING TAX EXEMPTION IN NY.pdf
PDF 85 KB Posted
- Attached to
- Y1DA--NP Refurbish Audiometric Suites
- Solicitation number
- 36C24226B0054
About this file
This document is an excerpt from instructions and conditions to bidders/offerors regarding federal tax treatment in a construction contract.
The document provides special instructions for offerors regarding New York State sales and compensating use taxes under FAR 52.229-3. It clarifies that the United States federal government and its agencies, including the U.S. Department of Veterans Affairs, are exempt from state taxation. Specifically, contractors purchasing building and construction materials within New York State for incorporation into VA real property are subject to the New York tax exemption. To claim this exemption, the successful offeror must complete the New York State form ST-120.1 "Contractor Exempt Purchase Certificate" at the time of material purchase and maintain it on file per state requirements. All bids submitted in response to this solicitation are presumed to reflect this tax exemption and therefore should exclude New York State sales and compensating use taxes on materials for incorporation into VA real estate.
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Other files
| File | Type | Posted |
|---|---|---|
| 36C24226B0054 0003.docx | DOCX document | |
| 36C24226B0054 0001.docx | DOCX document | |
| SOLICITATION-DESCRIPTION.docx | DOCX document | |
| S02 Participation Goals for Minorities and Females.pdf | ||
| S02 FAR DEVIATION FEB 2025 NOTICE.pdf | ||
| S02 52.225-2 BUY AMERICAN CERTIFICATE.pdf | ||
| S02 AUTODESK Contractors Access Instructions.pdf | ||
| S02 Privacy Training for Personnel without Access to VA Computer.pdf | ||
| S02 LIMITATION ON SUBCONTRACTING.pdf | ||
| S02 VA ID PACKAGE UPDATED 10-29-2025.pdf | ||
| S02 SAFETY AND ENVIRONMENTAL RECORD.pdf | ||
| P07 WAGE DETERMINATION SUFFOLK 1_30_26.docx | DOCX document | |
| 36C24226B0054_1.docx | DOCX document |
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Text version
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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