May a public library use the Master Contracts Usage Agreement (MCUA)?
Yes. Several libraries are currently a part of Washington's Statewide Contracts. The Master Contracts Usage Agreement is available online.
Are MARC records subject to sales tax?
According to a response from the Department of Revenue, because a MARC record is an inventory or cataloging system that includes the purchase of prewritten software and software updates, retail sales tax should be charged on the purchase of MARC records.
Are digital goods and services subject to sales tax?
Although a tax was imposed on digital products and services during the 2009 legislative session, a provision in this law provided an exemption for libraries for “digital products or remote access software that will be made free of charge for the use or enjoyment of others.”
The Department of Revenue of Washington State provides a Digital Products and Remote Access Software Exemption Certificate to file with vendors and with state and county auditors.
Does state law require libraries to go out to bid for a periodical subscription service if it exceeds a certain amount?
Although RCW 39.04.190 provides a uniform process when using a purchase contract in lieu of formal sealed bidding, it does not specify a dollar amount to determine when this approach is to be used. It simply states the following:
“The state statutes governing a specific type of municipality shall establish the maximum dollar thresholds of the contracts that can be awarded under this process and may include other matters concerning the awarding of contracts for purchases, for the municipality.”
An alternative approach would be to sign an interlocal purchasing agreement with another library. Information about using interlocal agreements and examples may be found on the Interlocal Purchasing Agreements page from Procurement Services at the University of Washington. The Bidding Book for Washington Cities and Towns and The Bidding Book for Washington Counties from MRSC, provide step-by-step, easy-to-understand guidance on going out to bid.
See also RCW 39.34.
Where can information in regards to purchasing and bidding be found?
The Municipal Research and Services Center has a hand tool as well as resources that address questions about bidding and purchasing.