(a)

1. (1) All bids shall be submitted in a sealed envelope.
2. (2) Bidders shall comply with Arkansas Code § 22-9-204 and the bid documents with respect to the listing of subcontractors.

3. (3) Every envelope should indicate the:

   1. (A) Name of the bidder;
   2. (B) Project;
   3. (C) Project number; and
   4. (D) Date and time of opening.
4. (4) Bidders utilizing a shipping courier such as FedEx, UPS, DHL, etc., should enclose the bid in an inner envelope with the above stated information listed.
5. (5) Upon receipt by the Construction Section or an approved alternate site, each bid shall be date and time stamped and held in a secure place until the bid opening.
6. (6) No bid may be surrendered to any person after it has been submitted except upon written request and authorization from that bidder.
7. (7) Refer to withdrawal of bids, 22 CAR § 112-324.

(b)

1. (1) All capital improvement bids shall include all costs such as:

   1. (A) Sales tax;
   2. (B) Use tax;
   3. (C) Permits; and
   4. (D) Insurance.
2. (2) The contractor is responsible for determining these costs as part of its bid or any subsequent change order (if successful).
3. (3) The contractor’s failure to determine these amounts correctly shall not be used as justification to increase the contract amount or change order.
4. (4) There are no provisions for a contractor to avoid taxes by using the tax-exempt number of any department.