Sales and Compensating Use Tax. The Contractor shall comply with all documentation requirements of Section 5-a of the Tax Law, as set forth in IFB 20-202 at Section 6.19 of Administrative Requirements, Tax Law § 5-A, which is incorporated in its entirety herein by reference.
Sales and Compensating Use Tax. Contractor certifies to the State that pursuant to Section 5-a of the New York State Tax Law, it filed the required Certification regarding its registration status to collect sales tax in New York State. The filing of the certification with the State applies to the Contractor, its affiliates and subcontractors as well. Moreover, the Contractor acknowledges its responsibility and that of its affiliates and subcontractors, during the term of the Contract, to amend the original Certification if after four successive quarters, the Contractor and/or its affiliates and/or its subcontractors reaches the threshold amount requiring the filing of the certification. Contractor acknowledges if the Contractor falsifies or fails to file any required Certification under Section 5-a of the Tax Law, this can result in a Material Breach of the Contract and shall be subject to termination if the State determines it is in the best interest of the State to do so.
Sales and Compensating Use Tax. Section 5-a of the Tax Law, as amended, effective April 26, 2006, requires certain Contractors awarded state Contracts for commodities, services and technology valued at more than $100,000 to certify, to the Department, that they are registered to collect New York State and local sales and compensating use taxes. The law applies to Contracts where the total amount of such Contractors’ sales delivered into New York State are in excess of $300,000 for the four quarterly periods immediately preceding the quarterly period in which the certification is made, and with respect to any affiliates and Subcontractors whose sales delivered into New York State exceeded $300,000 for the four quarterly periods immediately preceding the quarterly period in which the certification is made. This law also imposes upon certain Contractors the obligation to certify whether or not the Contractor, its affiliates, and its Subcontractors are required to register to collect state sales and compensating use taxes and Contractors must certify to the Department that each affiliate and Subcontractor exceeding the $300,000 sales threshold referenced above is registered with the Department to collect New York State and local sales and compensating use taxes. The law prohibits the State Comptroller, or other approving agency, from approving a Contract awarded to a Contractor meeting the registration requirements but who has not registered in accordance with the law.
Sales and Compensating Use Tax. The Contractor shall comply with all documentation requirements of Section 5-a of the Tax Law, as set forth at RFP 18-103 at Section VI. Administrative Requirements, Paragraph B. Administrative Contract Conditions, subparagraph 16. Sales and Compensating Use Tax Documentation, which is incorporated in its entirety herein by reference.
