Reconstruction and expansion of the Pella Middle School parking lot: work included but is not limited to 407 LF of RCP storm sewer, 11,703 SY of PCC Pavement, pavement, sidewalk, and storm sewer removal, and miscellaneous associated work including cleanup. See Bid Proposal for complete list of quantities. Building materials, supplies, and equipment incorporated into said improvement are exempt from Iowa Department of Revenue and Finance sales tax and any applicable local option sales tax and school infrastructure local option sales tax pursuant to Iowa Code Sections: 423.3 (31). Bidder shall not include payment of Iowa sales tax in Bid. The District will provide a Sales Tax Exemption Certificate to Contractor. Contractor will coordinate sales tax exempt purchases with subcontractors and material and equipment suppliers. Contractor will maintain records identifying the materials purchased and will maintain records verifying the use of said materials on said improvement.