Common use of Federal, State and Local Taxes Clause in Contracts

Federal, State and Local Taxes. a. Except as may be otherwise provided in this Contract, the Contract price shall be deemed to include all applicable Federal, state and local taxes and duties. b. If a statute, court decision, written ruling or regulation regarding any Federal excise tax or duty on the transactions or property covered by this Contract takes effect after the Contract date, and: c. Results in the Contractor being required to pay or bear the burden of any such Federal excise tax or duty or rate increase that would not otherwise have been payable on such transactions or property, the Contract price shall be increased by the amount of such tax or duty or rate increase, if the Contractor warrants in writing that no amount for such newly imposed Federal obligation was included in the Contract price as a contingency reserve or otherwise; or d. Results in the Contractor not being required to pay or bear the burden of, or in its obtaining a refund or drawback of, any Federal excise tax or duty that would otherwise have been payable on such transactions or property or that was the basis of an increase in the Contract price, the Contract price shall be decreased by the amount of the relief, refund, or drawback, or that amount shall be paid to WMATA, as the Contracting Officer directs. If the Contractor fails to follow the Contracting Officer's instructions, it will be required to pay or bear the burden of, any such Federal excise tax or duty through a decrease in the Contract price. e. Paragraph (b) above shall not be applicable to social security taxes or to any other employment tax. f. No adjustment of less than $250 shall be made in the Contract price pursuant to paragraph (b). g. As used in paragraph (b), the term "Contract date" means the date the Contract was executed by WMATA. As to additional services, supplies or construction procured by modification to this Contract, the term "Contract date" means the effective date of such modification. h. The Contractor shall promptly notify the Contracting Officer of matters that may result in either an increase or decrease in the Contract price under this clause and shall take action as the Contracting Officer directs. WMATA shall be entitled to a reduction in the Contract price reflecting such amount and a refund of monies paid related to such taxes, plus applicable interest.

Federal, State and Local Taxes. a. (a) Except as may be otherwise provided in this Contract, the Contract price shall be deemed to include all applicable Federal, state and local taxes fees and duties. b. If (b) Notwithstanding paragraph (a), with respect to any Federal excise tax or duty on the Products, Services, transactions or property covered by this Contract, if a statute, court decision, written ruling or regulation regarding any Federal excise tax or duty on the transactions or property covered by this Contract takes effect after the Contract date, and: c. i. Results in the Contractor being required to pay or bear the burden of any such Federal excise tax or duty or increase in the rate increase thereof that would not otherwise have been payable on such transactions or property, the Contract price shall be increased by the amount of such tax or duty or rate increase, if provided that the Contractor warrants in writing that no amount for such newly newly-imposed Federal obligation excise tax or duty or rate increase was included in the Contract price as a contingency reserve or otherwise; or d. ii. Results in the Contractor not being required to pay or bear the burden of, or in its obtaining a refund or drawback of, any Federal excise tax or duty that would otherwise have been payable on such transactions or property or that was the basis of an increase in the Contract price, the Contract price shall be decreased by the amount of the relief, refund, or drawback, or that amount shall be paid to WMATAthe Authority, as directed by the Contracting Officer directsOfficer. If The Contract price shall be similarly decreased if the Contractor fails Contractor, through its fault or negligence or his failure to follow the Contracting Officer's ’s instructions, it will be is required to pay or bear the burden of, or does not obtain a refund or drawback of, any such Federal excise tax or duty through a decrease in the Contract priceduty. e. (c) Paragraph (b) above shall not be applicable to social security taxes or to any other employment tax. f. (d) No adjustment of less than $250 shall be made in the Contract price pursuant to paragraph (b). g. (e) As used in paragraph (b), ) the term "“Contract date" Date” means the date the Contract was executed by WMATAthe Authority. As to additional services, supplies or construction procured by modification to this Contract, the term "“Contract date" Date” means the effective date of such modification. h. (f) The Contractor shall promptly notify the Contracting Officer of matters that may result in either an increase or decrease in the Contract price under this clause and shall take action as the Contracting Officer directs. WMATA The Authority shall be entitled to a reduction in the Contract price reflecting such amount and a refund of monies paid related to such taxes, plus applicable interest.

Federal, State and Local Taxes. a. Except as may be otherwise provided in this Contract, the Contract price shall be deemed to include all applicable Federal, state and local taxes and duties. b. If a statute, court decision, written ruling or regulation regarding any Federal excise tax or duty on the transactions or property covered by this Contract takes effect after the Contract date, and: c. Results in the Contractor being required to pay or bear the burden of any such Federal excise tax or duty or rate increase that would not otherwise have been payable on such transactions or property, the Contract price shall be increased by the amount of such tax or duty or rate increase, if the Contractor warrants in writing that no amount for such newly imposed Federal obligation was included in the Contract price as a contingency reserve or otherwise; or d. Results in the Contractor not being required to pay or bear the burden of, or in its obtaining a refund or drawback of, any Federal excise tax or duty that would otherwise have been payable on such transactions or property or that was the basis of an increase in the Contract price, the Contract price shall be decreased by the amount of the relief, refund, or drawback, or that amount shall be paid to WMATA, as the Contracting Officer directs. If the Contractor fails to follow the Contracting Officer's instructions, it will be required to pay or bear the burden of, any such Federal excise tax or duty through a decrease in the Contract price. e. Paragraph (b) above shall not be applicable to social security taxes or to any other employment tax. f. No adjustment of less than $250 shall be made in the Contract price pursuant to paragraph (b). g. As used in paragraph (b), the term "Contract date" means the date the Contract was executed by WMATA. As to additional services, supplies or construction procured by modification to this Contract, the term "Contract date" means the effective date of such modification. h. The Contractor shall promptly notify the Contracting Officer of matters that may result in either an increase or decrease in the Contract price under this clause and shall take action as the Contracting Officer directs. WMATA shall be entitled to a reduction in the Contract price reflecting such amount and a refund of monies paid related to such taxes, plus applicable interest.and

Federal, State and Local Taxes. a. Except as may be otherwise provided in this Contract, the Contract price shall be deemed to include all applicable Federal, state and local taxes and duties. b. If a statute, court decision, written ruling or regulation regarding any Federal excise tax or duty on the transactions or property covered by this Contract takes effect after the Contract date, and: c. Results in the Contractor being required to pay or bear the burden of any such Federal excise tax or duty or rate increase that would not otherwise have been payable on such transactions or property, the Contract price shall be increased by the amount of such tax or duty or rate increase, if the Contractor warrants in writing that no amount for such newly imposed Federal obligation was included in the Contract price as a contingency reserve or otherwise; or d. Results in the Contractor not being required to pay or bear the burden of, or in its obtaining a refund or drawback of, any Federal excise tax or duty that would otherwise have been payable on such transactions or property or that was the basis of an increase in the Contract price, the Contract price shall be decreased by the amount of the relief, refund, or drawback, or that amount shall be paid to WMATA, as the Contracting Officer directs. If the Contractor fails to follow the Contracting Officer's instructions, it will be required to pay or bear the burden of, any such Federal excise tax or duty through a decrease in the Contract price.price.‌ e. Paragraph (b) above shall not be applicable to social security taxes or to any other employment tax. f. No adjustment of less than $250 shall be made in the Contract price pursuant to paragraph (b). g. As used in paragraph (b), the term "Contract date" means the date the Contract was executed by WMATA. As to additional services, supplies or construction procured by modification to this Contract, the term "Contract date" means the effective date of such modification.modification.‌ h. The Contractor shall promptly notify the Contracting Officer of matters that may result in either an increase or decrease in the Contract price under this clause and shall take action as the Contracting Officer directs. WMATA shall be entitled to a reduction in the Contract price reflecting such amount and a refund of monies paid related to such taxes, plus applicable interest.

Federal, State and Local Taxes. a. Except as may be otherwise provided in this Contract, the Contract price shall be deemed to include all applicable Federal, state and local taxes and duties. b. If a statute, court decision, written ruling or regulation regarding any Federal excise tax or duty on the transactions or property covered by this Contract takes effect after the Contract date, and: c. Results in the Contractor being required to pay or bear the burden of any such Federal excise tax or duty or rate increase that would not otherwise have been payable on such transactions or property, the Contract price shall be increased by the amount of such tax or duty or rate increase, if the Contractor warrants in writing that no amount for such newly imposed Federal obligation was included in the Contract price as a contingency reserve or otherwise; or d. Results in the Contractor not being required to pay or bear the burden of, or in its obtaining a refund or drawback of, any Federal excise tax or duty that would otherwise have been payable on such transactions or property or that was the basis of an increase in the Contract price, the Contract price shall be decreased by the amount of the relief, refund, or drawback, or that amount shall be paid to WMATA, as the Contracting Officer directs. If the Contractor fails to follow the Contracting Officer's instructions, it will be required to pay or bear the burden of, any such Federal excise tax or duty through a decrease in the Contract price. e. Paragraph (b) above shall not be applicable to social security taxes or to any other employment tax. f. No adjustment of less than $250 shall be made in the Contract price pursuant to paragraph (b). g. As used in paragraph (b), the term "Contract date" means the date the Contract was executed by WMATA. As to additional services, supplies or construction procured by modification to this Contract, the term "Contract date" means the effective date of such modification.modification.‌ h. The Contractor shall promptly notify the Contracting Officer of matters that may result in either an increase or decrease in the Contract price under this clause and shall take action as the Contracting Officer directs. WMATA shall be entitled to a reduction in the Contract price reflecting such amount and a refund of monies paid related to such taxes, plus applicable interest.

Federal, State and Local Taxes. a. Except as may be otherwise provided in this Contract, the Contract price shall be deemed to include all applicable Federal, state and local taxes and duties.duties.‌ b. If a statute, court decision, written ruling or regulation regarding any Federal excise tax or duty on the transactions or property covered by this Contract takes effect after the Contract date, and: c. Results in the Contractor being required to pay or bear the burden of any such Federal excise tax or duty or rate increase that would not otherwise have been payable on such transactions or property, the Contract price shall be increased by the amount of such tax or duty or rate increase, if the Contractor warrants in writing that no amount for such newly imposed Federal obligation was included in the Contract price as a contingency reserve or otherwise; or d. Results in the Contractor not being required to pay or bear the burden of, or in its obtaining a refund or drawback of, any Federal excise tax or duty that would otherwise have been payable on such transactions or property or that was the basis of an increase in the Contract price, the Contract price shall be decreased by the amount of the relief, refund, or drawback, or that amount shall be paid to WMATA, as the Contracting Officer directs. If the Contractor fails to follow the Contracting Officer's instructions, it will be required to pay or bear the burden of, any such Federal excise tax or duty through a decrease in the Contract price.price.‌ e. Paragraph (b) above shall not be applicable to social security taxes or to any other employment tax. f. No adjustment of less than $250 shall be made in the Contract price pursuant to paragraph (b). g. As used in paragraph (b), the term "Contract date" means the date the Contract was executed by WMATA. As to additional services, supplies or construction procured by modification to this Contract, the term "Contract date" means the effective date of such modification.modification.‌ h. The Contractor shall promptly notify the Contracting Officer of matters that may result in either an increase or decrease in the Contract price under this clause and shall take action as the Contracting Officer directs. WMATA shall be entitled to a reduction in the Contract price reflecting such amount and a refund of monies paid related to such taxes, plus applicable interest.and

Federal, State and Local Taxes. a. (a) Except as may be otherwise provided in this Contract, the Contract price shall be deemed to include all applicable Federal, state and local taxes fees and duties. b. If (b) Notwithstanding paragraph (a), with respect to any Federal excise tax or duty on the Products, Services, transactions or property covered by this Contract, if a statute, court decision, written ruling or regulation regarding any Federal excise tax or duty on the transactions or property covered by this Contract takes effect after the Contract date, and: c. i. Results in the Contractor being required to pay or bear the burden of any such Federal excise tax or duty or increase in the rate increase thereof that would not otherwise have been payable on such transactions or property, the Contract price shall be increased by the amount of such tax or duty or rate increase, if provided that the Contractor warrants in writing that no amount for such newly newly- imposed Federal obligation excise tax or duty or rate increase was included in the Contract price as a contingency reserve or otherwise; or d. ii. Results in the Contractor not being required to pay or bear the burden of, or in its obtaining a refund or drawback of, any Federal excise tax or duty that would otherwise have been payable on such transactions or property or that was the basis of an increase in the Contract price, the Contract price shall be decreased by the amount of the relief, refund, or drawback, or that amount shall be paid to WMATAthe Authority, as directed by the Contracting Officer directsOfficer. If The Contract price shall be similarly decreased if the Contractor fails Contractor, through its fault or negligence or his failure to follow the Contracting Officer's ’s instructions, it will be is required to pay or bear the burden of, or does not obtain a refund or drawback of, any such Federal excise tax or duty through a decrease in the Contract priceduty. e. (c) Paragraph (b) above shall not be applicable to social security taxes or to any other employment tax. f. (d) No adjustment of less than $250 shall be made in the Contract price pursuant to paragraph (b). g. (e) As used in paragraph (b), ) the term "“Contract date" Date” means the date the Contract was executed by WMATAthe Authority. As to additional services, supplies or construction procured by modification to this Contract, the term "“Contract date" Date” means the effective date of such modification. h. (f) The Contractor shall promptly notify the Contracting Officer of matters that may result in either an increase or decrease in the Contract price under this clause and shall take action as the Contracting Officer directs. WMATA The Authority shall be entitled to a reduction in the Contract price reflecting such amount and a refund of monies paid related to such taxes, plus applicable interest.

Federal, State and Local Taxes. a. Except as may be otherwise provided in this Contract, the Contract price shall be deemed to include includes all applicable Federal, state State, and local Local taxes and duties. b. If a statuteNevertheless, court decision, written ruling or regulation regarding with respect to any Federal excise tax or duty on the transactions or property covered by this Contract Contract, if a statue, court decision, written ruling, or regulation takes effect after the Contract date, and: c. (1) Results in the Contractor being required to pay or bear the burden of any such Federal excise tax or duty or increase in the rate increase that thereof which would not otherwise have been payable on such transactions or property, the Contract price shall be increased by the amount of such tax or duty or rate increase, if provided the Contractor warrants in writing that no amount for such newly imposed Federal obligation excise tax or duty or rate increase was included in the Contract price as a contingency reserve or otherwise; or d. (2) Results in the Contractor not being required to pay or bear the burden of, or in its his obtaining a refund or drawback of, any such Federal excise tax or duty that which would otherwise have been payable on such transactions or property or that which was the basis of an increase in the Contract price, the Contract price shall be decreased by the amount of the relief, refund, or drawback, or that amount shall be paid to WMATAthe Authority, as the Contracting Officer directs. If the Contractor fails to follow directed by the Contracting Officer's instructions. The Contract price shall be similarly decreased if the Contractor, it will be through his fault or negligence or his failure to follow instructions of the Contracting Officer, is required to pay or bear the burden of, or does not obtain a refund or drawback of, any such Federal excise tax or duty through a decrease in the Contract priceduty. e. c. Paragraph (b) b. above shall not be applicable to social security taxes or to any other employment tax. f. d. No adjustment of less than $250 100 shall be made in the Contract price pursuant to paragraph (b)b. above. g. e. As used in paragraph (b)b. above, the term "Contract date" date means the date set for bid opening, or if this is a negotiated contract, the Contract was executed by WMATAdate. As to additional services, supplies or construction services procured by modification to this Contract, the term "Contract date" date means the effective date of such modification. h. f. Unless there does not exist any reasonable basis to sustain an exemption, the Authority upon the request of the Contractor shall, without further liability, furnish evidence appropriate to establish exemption from any Federal, State or Local tax; provided that evidence appropriate to establish exemption from any Federal excise tax or duty which may give rise to either an increase or decrease in the Contract price will be furnished only at the discretion of the Authority. g. The Contractor shall promptly notify the Contracting Officer of matters that may which will result in either an increase or decrease in the Contract price under this clause and shall take action with respect thereto as directed by the Contracting Officer directs. WMATA shall be entitled to a reduction in the Contract price reflecting such amount and a refund of monies paid related to such taxes, plus applicable interestOfficer.

Federal, State and Local Taxes. a. ‌ (a) Except as may be otherwise provided in this Contract, the Contract price shall be deemed to include all applicable Federal, state State and local Local taxes and duties. b. If a statute(b) Notwithstanding paragraph (a), court decision, written ruling or regulation regarding with respect to any Federal excise tax or duty on the transactions or property covered by this Contract Contract, if a statute, court decision, written ruling or regulation takes effect after the Contract date, and: c. (1) Results in the Contractor being required to pay or bear the burden of any such Federal excise tax or duty or increase in the rate increase that thereof which would not otherwise have been payable on such transactions or property, the Contract price shall be increased by the amount of such tax or duty or rate increase, if provided the Contractor warrants in writing that no amount for such newly imposed Federal obligation excise tax or duty or rate increase was included in the Contract price as a contingency reserve or otherwise; or d. (2) Results in the Contractor not being required to pay or bear the burden of, or in its his obtaining a refund or drawback of, any such Federal excise tax or duty that which would otherwise have been payable on such transactions or property or that which was the basis of an increase in the Contract price, the Contract price shall be decreased by the amount of the relief, refund, or drawback, or that amount shall be paid to WMATAthe Authority, as the Contracting Officer directs. If the Contractor fails to follow directed by the Contracting Officer's instructions. The Contract price shall be similarly decreased if the Contractor, it will be through his fault or negligence or his failure to follow instructions of the Contracting Officer, is required to pay or bear the burden of, or does not obtain a refund or drawback of, any such Federal excise tax or duty through a decrease in the Contract priceduty. e. (c) Paragraph (b) above shall not be applicable to social security taxes or to any other employment tax. f. (d) No adjustment of less than $250 shall be made in the Contract price pursuant to paragraph (b). g. (e) As used in paragraph (b), the term "“Contract date" ” means the date the Contract was executed by WMATAthe Authority. As to additional services, supplies Supplies or construction Services procured by modification to this Contract, the term "“Contract date" ” means the effective date of such modification. h. (f) The Contractor shall promptly notify the Contracting Officer of matters that which may result in either an increase or decrease in the Contract price under this clause Article and shall take action with respect thereto as directed by the Contracting Officer directs. WMATA shall be entitled to a reduction in the Contract price reflecting such amount and a refund of monies paid related to such taxes, plus applicable interestOfficer.