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SECTION 01005 OWNER DIRECT PURCHASE OF MATERIAL AND EQUIPMENT PART 1 - GENERAL 1.01 GENERAL A. Owners Status and Intent: Indian River County Board of County Commissioners (Owner) is a political subdivision of the State of Florida and is a Tax Exempt Institution. As such, it is exempt from the payment of Sales and Use Tax on purchases of tangible property, materials, equipment, etc., (materials) necessary for the performance of Work under construction contracts, provided Owner determines it is to its best interest to do so and provided the purchase of such materials are handled in the manner hereinafter described. B. Summary: The Owner reserves the option to purchase certain materials necessary for the performance of the Contract, and thereby save the amount of the sales tax thereon by virtue of the Owner's status as a Tax Exempt Institution. C. All monies which would have been payable as taxes, if not for Owner direct purchase ( under these procedures, will be solely for the benefit of the Owner. The Owner's direct purchase of materials will not minimize or conflict with the Contractor's responsibility for the scheduling, installation, coordination, storage, protection, warranty, etc. of the materials as described herein and in the Contract Documents. D. Base Bid: The Base Bid (and all Alternate Bids) submitted on the bid form SHALL INCLUDE the COST of all required taxes, including sales and use tax. E. Designated Materials: The Contractor shall notify the Owner's Representative of materials needed for the project corresponding with the bid items listed in section 00300. F For the purpose of these procedures, the Contractor will assign to Owner any rights the Contractor may have under quotes, contracts or commitments received from the particular vendor or supplier for the materials described in the requisition. Any materials purchased by Owner pursuant to these procedures shall be referred to as "County Purchased Materials," and the responsibilities of the Owner and Contractor relating to such County Purchased Materials shall be governed by the terms and conditions of these procedures, which shall take precedence over other conditions and terms of the Contract Documents where inconsistencies or conflicts exist. The invoiced amount of County Purchased Materials and applicable sales tax had the purchases not been tax exempt, once finalized through the Owner's Purchase Order 01005-1