Negotiated rate agreements. Any person who has been issued or who has applied for a direct pay permit may request the department to enter into a negotiated rate agreement with the permit holder or applicant. These agreements are negotiated on a case-by-case basis and, if approved by the department, allow a direct pay permit holder to pay the state sales, local option sales, or use tax on a basis calculated by agreement between the direct pay permit holder and the department. Negotiated rate agreements are not applicable to sales and use taxes set out in subrule 12.3(2), paragraph “b,” above, and no negotiated rate agreement is effective for any period during which a taxpayer who is a signatory to the agreement is not a direct pay permit holder. All negotiated rate agreements shall contain the following information or an explanation for its omission:
1. The name of the taxpayer who has entered into the agreement with the department.
2. The name and title of each person signing the agreement and the name, telephone or fax number, and E-mail or physical address of at least one person to be contacted if questions regarding the agreement arise.
3. The period during which the agreement is in effect and the renewal or extension rights (if any) of each party, and the effective date of the agreement.
4. The negotiated rate or rates, the classes of sales or uses to which each separate rate is applicable, any items which will be excluded from the agreement, and any circumstances which will result in a changed rate or rates or changed composition of classes to which rates are applicable.
5. Actions or circumstances which render the agreement void, or voidable at the option of either party, and the time frame in which the agreement will be voided.
6. Rights, if any, of the parties to resort to mediation or arbitration.
7. An explanation of the department’s right to audit aspects of the agreement, including any right to audit remaining after the agreement’s termination.
8. The conditions by which the agreement may be terminated and the effective date of the termination.
9. The methodology used to determine the negotiated rate and any schedules needed to verify percentages.
10. Any other matter deemed necessary to the parties’ mutual understanding of the agreement. This rule is intended to implement Iowa Code sections 422.45(20) and 422.53 as amended by 1997
Negotiated rate agreements. Pursuant to the Commission’s negotiated rate policies,5 and Tennessee’s negotiated rate tariff provisions approved by the Commission,6 Tennessee submits for filing with the Commission the enclosed Agreements. These Agreements reflect: (1) the exact legal name of Antero; (2) the total charges (rate and applicable surcharges) applicable to Antero; (3) the Project in service, Tennessee has offered such transportation capacity as generally available capacity on an interim basis, and has also used such capacity on an interim basis for operational purposes and to mitigate any capacity impacts to existing customers associated with ongoing Project construction activities. Tennessee has also received approval to place in-service new Compressor Station 875, but has not yet placed that compressor station in service.
Negotiated rate agreements. Texas Eastern is making this filing pursuant to Section 29 of the General Terms and Conditions of its Tariff in order to reflect the negotiated rate transaction that it has entered into with NJR for firm transportation service under Rate Schedule FT-1. Revised Section 22 of the Statements of Negotiated Rates filed herein (see Appendix A) identifies and describes the negotiated rate transaction, including the exact legal name of the shipper, the negotiated rates, the rate schedule, the contract terms, and the contract quantities, and footnotes where necessary to provide further details of the negotiated rate transaction reflected herein. Texas Eastern has executed a one-page letter agreement with NJR, attached hereto as Appendix B, which has the sole purpose of indicating the parties’ agreement to the negotiated rate provisions on the pro forma Statement of Negotiated Rates attached to the letter agreement. The substantive provisions of the pro forma Statement of Negotiated Rates attached to the letter agreement are identical to the provisions in the negotiated rate agreement with NJR in all respects.
Negotiated rate agreements
