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B-190743 1 (1978-09-25)

handle is hein.gao/gaobadgmd0001 and id is 1 raw text is: 

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                             V;THU CCMPT40OLLUU  UUNUKAL
         DOCIICN               or THE   UNTED    *3A7r1e
                              WAUHINGTON, D.     .  U054U



        FILE: B-190743              DATEUeptear 2, 1978
        MATTER  OF:The George Sollitt Construction Company


        DIGEST:

            1.  In response toIFB which calls for
                inclusion bf all applicdble taxes,
                bid which excludes applicable
                tax (United States District Court
                found only portions rather than
                all of-State Sales and Use Tax
                unobatitutional) is nonrespon-
                sivewhere amount of tax excluded
                is not specifically identified
                in bid.

            2.  In view of conclusion that agency
               properly rejected low bid as non-
               responsive, GAO does not find that
               agency.acted arbitrarily,or capri-
               ciously toward low bidderaclaimant
               so a  to support claim for bid
               preparation costs.
            Invitation for bids (IFB) No. CI-77-EE11 was
       Issued by te Envihronmental Prote6tion Agency (EPA) for
       the construction of the EPA Region X Fish Laboratory
       in Manchester, Washington. Clause 31(a) of the IFB's
       General Conditions provided:

            Except as may be otherwise provided
            in this contract, the contract price
            includes all applicable Federal, State
            and local taxes and duties.

       Bids were openid on October 19, 1977, aid The George
       Sollitt Construction Company,was the ioS'w bidder.
       However, Sollitt was informed by EPA that, in view
       of the cited clause 31(a)I its bid was being rejected
       as nonresponsive because Sollitt stated therein that
       the bid did not include the Washington State Sales
       and Use Tax.

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