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Current as of January 01, 2025 | Updated by Findlaw Staff
(1) Whenever a unit of local government is required to make purchases from the lowest bidder or from the supplier offering the lowest price for the items desired to be purchased, the unit of local government may, at its option when awarding a purchase contract, take into consideration tax revenue it would receive from purchasing the supplies, materials, or equipment from a supplier located within its boundaries. The unit of local government must award the purchase contract to the lowest bidder after such tax revenue has been considered. However, any local government may allow for preferential purchase of products made from recycled materials or products that may be recycled or reused. Any local government may allow for preferential purchase of compost to meet the requirements of RCW 43.19A.120. Any unit of local government which considers tax revenue it would receive from the imposition of taxes upon a supplier located within its boundaries must also consider tax revenue it would receive from taxes it imposes upon a supplier located outside its boundaries.
(2) A unit of local government may award a contract to a bidder submitting the lowest bid before taxes are applied. The unit of local government must provide notice of its intent to award a contract based on this method prior to bids being submitted. For the purposes of this subsection (2), “taxes” means only those taxes that are included in “tax revenue” as defined in this section.
(3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) “Tax revenue” means sales taxes that units of local government impose upon the sale of supplies, materials, or equipment from the supplier to units of local government, and business and occupation taxes that units of local government impose upon the supplier that are measured by the gross receipts of the supplier from the sale.
(b) “Unit of local government” means any county, city, town, metropolitan municipal corporation, public transit benefit area, county transportation authority, or other municipal or quasi-municipal corporation authorized to impose sales and use taxes or business and occupation taxes.
Cite this article: FindLaw.com - Washington Revised Code Title 39. Public Contracts and Indebtedness § 39.30.040. Purchases--Competitive bidding--Consideration of tax revenues--Purchase of recycled or reused materials or products--Definitions - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-39-public-contracts-and-indebtedness/wa-rev-code-39-30-040/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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