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i 10.2 The exemption . Florida Statutes Section 212 . 08(6) is a general exemption for sales made directly to the governm t. A determination whether a particular transaction is properly characterized as an exempt sale to governmental entity or a taxable sale to or use by a contractor, shall be based on the substance of a transaction, rather than the form in which the transaction is cast. The determination o whether the substance of a particular transaction is a taxable sale to ' or use by a contractor or exempt direct sale to a governmental .entity, based on all of the facts and circumstances s ounding the transaction as a whole, is ultimately made by the Florida Department of Revenue: 1043 The . conditions that must be met to satisfy the requirements of Rule 12A- 1 .094, Florida Administrative ode, and establish that Indian River County as Owner rather than the Contractor is the purchaser o materials, include: ( 1 ) Direct =Order: Indian River County as Owner must execute the purchase orders for the .tangible per onal property involved in the contract, which must include the County' s consumer's certificate of a �emption number. The Contractor may present the County' s purchase orders to the vendors of the ngible personal property, (2) Passa a of Title. The Indian River County as Owner must acquire title to and assume liabilitmwpw y for the angible personal property at the point in time when it is delivered to the job site up until the time it is incorporated as real property, (3 ) Direct Invoice. Vendors must directly invoice Indian River County as Owner for supplies; 4 Direct Pia ent. Indian River County as Owner must directly a the vendors for the ( ) —� Ym tY Y P Y tangible personal property; and direct purchase cost plus all applicable tax will be deducted from Contractor' s lur ip sum contract amount. (5 ) Assum tion of the Risk of Loss. . Indian River County as Owner must assume all risk of loss or damage for a tangible personal property involved in the contract, as indicated by the County' s acquisition of, o inclusion as the insured party under, insurance on the building materials . 10;4 Indian River County as Owner desires to comply with the Direct Purchase Procedures set forth in this Article 10 for allowable purchases in an amount in excess of $5 ,000 (Five Thousand Dollars). Contractor agrees to coc perate with Owner to enable Owner to comply with the Direct Purchase Procedures set forth in this Article 10 for all such purchases. Whenever the Contract Documents conflict with the direct purchase procedures se forth in this Article 10, this Article 10 shall prevail. Owner and Contractor shall coordinate the builder' s ' sk coverage of each party to comply with the Direct Purchase Procedures set forth herein for such purchase's. 10. 5 Upon delivery f Owner direct purchase materials to the Project site, the Contractor shall, pursuant to the Contract Docuts, inspect, accept delivery of, and store Owner direct purchase materials pending incorporation into the Project. Contractor shall forward proof of delivery acceptance to the Owner' s Project Manager. Notwithstanding the transfer of possession of Owner direct purchase materials to the Contractor, Indian River County as Owner retains title to the Owner direct purchase materials and the transfer of possession shall be dee ed a bailment until the Owner direct purchase materials are incorporated into the Project. 00530=7 VRB i