Policy 6.141

School District Purchase of Construction-Related Materials

Purpose: The District authorizes the utilization of its tax exempt status pursuant to § 212.08(6), Fla. Stat., with regard to materials, supplies, and equipment purchased for various construction projects.

1. All valid bids shall include Florida state sales tax and other applicable taxes in the bid for material, supplies, and equipment. The District as Owner, being exempt from sales tax, reserves the right to make direct purchases of various construction equipment, materials, or supplies included in the subcontractor's bid and/or contract, substantially in accordance with its standard form of purchase order.

2. Any materials, supplies, or equipment directly purchased by the District included in the subcontractor's contract shall be referred to as District-Purchased Materials. The responsibilities of both District and subcontractor relating to such District-Purchased Materials shall be governed by the terms and conditions of this policy and the procedures set forth in Directive 6.141. 

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