Common use of Sales and Use Tax Clause in Contracts

Sales and Use Tax. As a condition precedent to commencement of the Work, Owner and Contractor shall agree upon a sales and use tax (collectively, “Taxes”) applicability guideline. In the event Tax is chargeable to any portion of the Work, the Contract Sum shall include all such Tax unless directly paid by Owner. In the event Contractor pays such Tax directly, all invoices and Applications for Payment that include Work subject to Tax shall clearly state “sales tax paid” and specifically identify such taxable Work. In the event Owner pays such Tax directly, the Contract Sum shall not include Tax and Owner shall provide to Contractor the necessary certificates evidencing the same.

Sales and Use Tax. As a condition precedent to commencement of the Work, Owner and Contractor shall agree upon a sales and use tax (collectively, “Taxes”) applicability guideline. In the event Tax is chargeable to any portion of the Work, the Contract Sum shall include all such Tax unless directly paid by Owner. In the event Contractor pays such Tax directly, all invoices and Applications for Payment that include Work subject to Tax shall clearly state “sales tax paid” and specifically identify such taxable Work. In the event Owner pays such Tax directly, the Contract Sum shall not include Tax and Owner shall provide to Contractor the necessary certificates evidencing the same.. [Optional – discussion point]

Sales and Use Tax. As a condition precedent to commencement of the Work, Owner and Contractor shall agree upon a sales and use tax (collectively, “Taxes”) applicability guideline. In the event Tax is chargeable to any portion of the Work, the Contract Sum shall include all such Tax unless directly paid by Owner. In the event Contractor pays such Tax directly, all invoices and Applications for Payment that include Work subject to Tax shall clearly state “sales tax paid” and specifically identify such taxable Work. In the event Owner pays such Tax directly, the Contract Sum shall not include Tax and Owner shall provide to Contractor the necessary certificates evidencing the same.same.‌

Sales and Use Tax. As a condition precedent to commencement of the Work, Owner and Contractor shall agree upon a sales and use tax (collectively, “Taxes”) applicability guideline. In the event Tax is chargeable to any portion of the Work, the Contract Sum shall include all such Tax unless directly paid by Owner. In the event Contractor pays such Tax directly, all invoices and Applications for Payment that include Work subject to Tax shall clearly state “sales tax paid” and specifically identify such taxable Work. In the event Owner pays such Tax directly, the Contract Sum shall not include Tax and Owner shall provide to Contractor the necessary certificates evidencing the same.. [Optional]‌

Sales and Use Tax. As a condition precedent to commencement of the Work, Owner and Contractor shall agree upon a sales and use tax (collectively, “Taxes”) applicability guideline. In the event Tax is chargeable to any portion of the Work, the Contract Sum shall include all such Tax unless directly paid by Owner. In the event Contractor pays such Tax directly, all invoices and Applications for Payment that include Work subject to Tax shall clearly state “sales tax paid” and specifically identify such taxable Work. In the event Owner pays such Tax directly, the Contract Sum shall not include Tax and Owner shall provide to Contractor the necessary certificates evidencing the same.. [Optional – discussion point]‌