 |
Publication 223
Questions and Answers Concerning
Tax Law Section 5-a
(as amended, effective April 26, 2006)
Contractor, Affiliate and Subcontractor
Sales and Compensating Use Tax
Certification
Pub 223 (12/09)
|
|
Publication 223 (12/09)
Note:Although accurate, some of the definitions given in this publication have been simplified. If there is any
discrepancy between the definitions of the terms in this publication and applicable New York law or regulations,
then the law and regulations will govern.
1) Q: What does Tax Law section 5-a require?
A: The statute requires certain contractors awarded certain state contracts valued at more than $100,000 to certify to the Tax
Department that they are registered to collect New York State and local sales and compensating use taxes, if they made
sales delivered by any means to locations within New York State of tangible personal property or taxable services having a
cumulative value in excess of $300,000, measured over a specified period. In addition, contractors must certify to the Tax
Department that each affiliate and subcontractor of such contractor exceeding such sales threshold during a specified period
is registered to collect New York State and local sales and compensating use taxes. Contractors must also certify to the
procuring state entity that they filed the certification with the Tax Department and that it is correct and complete.
2) Q: What is the purpose of section 5-a?
TheA:statute’s aim is to ensure that contractors do not get state work unless they, their affiliates and their subcontractors are,
when required by section 5-a, registered to collect New York State and local sales and compensating use taxes. Included
within the statute’s scope are out-of-state businesses making sales of more than $300,000 into New York but having no
physical presence in the state. Other businesses, if affiliated with, or subcontractors of, a bidder for a state contract, would
similarly have to consent to registration as a condition of the contractor’s obtaining state work, providing the affiliate’s or
subcontractor’s sales exceed the $300,000 sales threshold.
3) Q: Under what circumstances does section 5-a apply?
AA:contract is covered by section 5-a if:
i. The procuring entity is a covered agency within the meaning of the statute (see Q & A 5);
ii. The contractor is a contractor within the meaning of the statute (see Q & A 6); and
iii. The contract is a contract within the meaning of the statute. This is the case when it (a) has a value in excess of $100,000,
and (b) is a contract for commodities orservices , as such terms are defined for purposes of the statute (see Q & A 8 and 9).
Furthermore, the procuring entity must have begun the solicitation to purchase on or after January 1, 2005, and the resulting
contract must have been awarded, amended, extended, renewed, or assigned on or after April 26, 2006 (the effective date of
the section 5-a amendments).
If all of the above criteria are met, amended section 5-a is applicable and, as general matter, two certifications
(Forms ST-220-CA and ST-220-TD) are required to be filed. These forms are available at www.nystax.gov.
If any of the above criteria are not met, amended section 5-a is not applicable and no certifications (no forms) are required to
be filed.
4) Q: Are any contracts expressly exempted from application of section 5-a?
Yes.A:A contract will be exempted from application of section 5-a if the procuring covered agency and OSC, or other contract
reviewer if OSC is not required to approve the contract, find in writing that the contract is necessary to:
(a) address an emergency, within the meaning of Article 11 of the State Finance Law; or1
(b) ensure the public health, safety, or welfare when an urgent event with a compelling public purpose arises.
In addition, the agency’s and contract reviewer’s written finding must explain the reasons supporting the determination.
5) Q: What governmental entities are covered agencies for purposes of Tax Law section 5-a?
A: Tax Law section 5-a defines a covered agency to mean:
sA state agency for purposes of Article 11 of the New York State Finance Law; or
s VERNOR
For purposes of Article 11 of the New York State Finance Law, the term state agency includes all state departments, boards,
commissions, offices or institutions. As such, the Department of Law, Office of the State Comptroller and the Education
Department are included. Local government entities are not covered agencies for purposes of section 5-a.
1 An emergency within the meaning of the State Finance Law is “an urgent and unexpected requirement where health and
public safety or the conservation of public resources is at risk.”
-2-
|
|
Publication 223 (12/09)
6) Q: Who is a contractor for purposes of section 5-a?
TheA: statute defines a contractor as a person awarded a contractby a covered agency. The term person is defined as an
individual, partnership, limited liability company, society, association, joint stock company or corporation.
The term person does not include a public corporation or an education corporation, as such terms are defined in section 66
9W V
accordance with Article 11-B of the New York State Finance Law, a board of cooperative educational services created
pursuant to Article 40 of the New York State Education Law, or a soil and water conservation district created pursuant to
section 5 of the New York State Soil and Water Conservation Districts Law.
9
s public corporation includes a municipal corporation, a district corporation and a public benefit corporation.
s! municipal corporation includes a county, city, town, village and school district.
s! district corporation includes any territorial division of the state, other than a municipal corporation, established by law,
which possesses the power to contract indebtedness and levy taxes or benefit assessments upon real estate or to require the
levy of such taxes or assessments, whether or not such territorial division is expressly declared to be a body corporate and
politic by the statute creating or authorizing the creation of such territorial division.
s! public benefit corporation is a corporation organized to construct or operate a public improvement wholly or partly
within the state, the profits from which inure to the benefit of New York State or other states, or to the people thereof.
s 9 9W education
corporation means a corporation
— chartered or incorporated by the Board of Regents of the University of the State of New York or otherwise formed
under the New York State Education Law, or
— formed by a special act of New York State with its principal purpose an education purpose and which is a member of
the University of the State of New York, or
— formed under laws other than the statutes of New York State which, if it were to be formed currently under the laws
of New York State, might be chartered by the Board of Regents of the University of the State of New York, and
which has been authorized to conduct its activities in this state by the Regents or as an authorized foreign education
corporation with the consent of the New York State Commissioner of Education.
7) Q: When does award of a contract occur for purposes of section 5-a?
AA:contract is awarded when the procuring covered agency notifies a person either orally or in writing that the person has
been selected to provide the commodities or perform the services being procured. The certifications required by section 5-a
are only required to be filed by the person awarded a contract.
8) Q: What contracts let by covered agencies are subject to section 5-a?
A: The statute defines the term contract as an agreement between a contractor and a covered agency for the purchase by the
covered agency, pursuant to Article 11 of the New York State Finance Law, of commodities or services having a value in
excess of $100,000. The statute also expressly includes within the definition of contract centralized contracts with values in
excess of $100,000.
The definition of contract in section 5-a is broad enough to include, but is not limited to, the following types of contracts:
s
s
s
s W
s
s STRATE
s
Definitions
The term commodities has the meaning given by Article 11 of the New York State Finance Law, and includes (other than
with respect to contracts for state printing) material goods, supplies, products, construction items, or other standard articles
of commerce, other than technology, which are the subject of any purchase or other exchange.
-3-
|
|
Publication 223 (12/09)
The term services has the meaning given by Article 11 of the New York State Finance Law. Services means (other than with
respect to contracts for state printing) the performance of a task or tasks, and may include a material good or a quantity
of material goods, and which is the subject of any purchase or other exchange. For Article 11 purposes, services includes
technology.2The term services does not apply to contracts for architectural, engineering or surveying services, or to
contracts with not-for-profit organizations approved in accordance with Article 11-B of the New York State Finance Law.
9) Q: Is a contract for information technology (IT) services subject to Tax Law Section 5-a?
A: Yes, assuming the criteria identified in Q & A 3 are met. When an IT service contract is awarded to a contractor, the
section 5-a certifications must be made on Forms ST-220-CA and ST-220-TD irrespective as to whether the contractor is
providing (1) only custom software, (2) only hardware and pre written off-the-shelf software, or (3) a combination of (1)
and (2).
On Form ST-220-TD, a certification is made by the contractor as to whether the contractor, an affiliate(s) and/or
subcontractor(s) made sales in New York State of tangible personal property (TPP) or taxable services, as set forth under
the Tax Lax, that exceeded $300,000 over a certain look-back test period. If such sales threshold is met, then a certification
is made that the contractor, affiliate(s) and/or subcontractor(s) is (are) registered to collect sales tax in New York. If the
threshold is not met, then the contractor marks the box on Form ST-220-TD indicating that fact.
Pre written computer software (including software delivered electronically) and computer hardware constitute TPP for
sales tax purposes, and therefore, are counted towards the $300,000 New York sales threshold. In contrast, custom software
(which is computer software designed to the specifications of a specific purchaser) is neither TPP nor a taxable service.
Thus, the amount of sales derived from custom software is not counted towards this $300,000 sales tax threshold.
Example:
A contractor made sales in New York State valued at $1,000,000 during the test period specified in section 5-a of only
custom software, which is neither TPP nor a taxable service. Under such circumstances the contractor would certify on
Form ST-220-TD that it did not meet the $300,000 sales threshold by marking the bottom box in Section 1 of the form.
Although total sales exceeded $300,000, custom software does not fit the criteria of being TPP or taxable services and
cannot be counted toward the $300,000 sales threshold.
However, if the contractor also made sales of pre-written computer software (TPP) in the amount of $500,000 during
the same look-back test period, then the contractor must certify that it was registered to collect sales tax in New York.
Accordingly, the contractor must mark the first box in Section 1 on Form ST-220-TD.
Under both scenarios above, the contractor must also certify to the procuring agency on Form ST-220-CA that it also filed
Form ST-220-TD with the Tax Department.
10) Q: What contract types are excluded from the definition of contract under section 5-a?
TheA: following are not included within the definition of contract in section 5-a:
s
s
s REV
s INTERGOV
s 9W
11) Q: Is the more than $100,000 threshold determined based on total contract value, or on an annualized basis?
TheA: more than $100,000 threshold is determined based on the value (estimated, if necessary) of the contract over its full
term, excluding possible renewal terms.
Also, multiple purchases of commodities or services by a covered agency from the same contractor during a state fiscal year
are not to be aggregated for purposes of determining whether the more than $100,000 threshold has been met.
2 The term technology is defined by Article 11 of the New York State Finance Law as either a good or a service or
a combination of the two, that results in a technical method of achieving a practical purpose or in improvements in
PRODUCTIVITY
-4-
|
|
Publication 223 (12/09)
12) Q: If a contract is not let pursuant to Article 11 of the State Finance Law, is it subject to section 5-a?
ContractsA: not let pursuant to Article 11 of the State Finance Law are not subject to section 5-a.
13) Q: Does Tax Law section 5-a apply to an agency accessing a centralized contract through issuance of a purchase order?
AssumingA: all criteria identified in Q&A 3 are met, Tax Law section 5-a applies to award of the centralized contract and not
to covered agency access to the centralized contract through issuance of a purchase order. However, the requirements of Tax
Law section 5-a do apply to covered agency purchases using all-copy purchase orders. For information regarding all-copy
purchase orders, contact the Office of the State Comptroller, Bureau of Contracts at (518) 474-4622.
14) Q: Is a mini-bid contract, which is let by a covered agency from a backdrop contract, subject to Tax Law Section 5-a?
A: No. A backdrop contract is one in which a procuring agency selects a pool of qualified vendors that are deemed eligible to
bid on a procurement via a mini-bid. A mini-bid is an abbreviated process during which contract users solicit final pricing
from the pool of pre-selected back-drop contractors.
A state agency backdrop procurement is deemed awarded to a contractor at the point in time when the vendor is selected to
be included in the pool of contractors eligible to participate in a mini-bid process. In view of that, a contractor is required
to submit the Tax Law section 5-a forms when selected as a backdrop vendor by a state agency. During a mini-bid process,
additional section 5-a certifications by a backdrop contractor are not required unless there are changes necessitating a new
filing. For instance, if during a mini bid, a contractor hires a new subcontractor which was not previously reported on its
Form ST-220-TD, then the contractor should report the new subcontractor by filing of a new Form ST-220-TD (assuming the
subcontractor meets the more than $300,000 sales in New York State threshold).
15) Q: Who is an affiliate for purposes of Tax Law section 5-a?
A: Section 5-a defines an affiliate as a person which directly, indirectly or constructively controls another person; is
controlled by another person; or is, along with another person, under the control of a common parent. Control means
possession of the power to direct, or cause the direction of, the management and policies of another person. Determining
whether control exists is a factual inquiry to be based upon the circumstances in each case. Responsibility for determining
whether a person is an affiliate rests with the contractor.
16) Q: Who is a subcontractor for purposes of Tax Law section 5-a?
A: A subcontractor is a person engaged by a contractor or another subcontractor to perform a portion of the contractor’s
obligations under a contract.
17) Q: Which contractors, affiliates and subcontractors must be certified as registered to collect New York State and local sales and
compensating use taxes pursuant to section 5-a prior to a contract taking effect?
A: Those contractors, affiliates and subcontractors making sales delivered by any means to locations within New York State
of tangible personal property or taxable services having a value in excess of $300,000 during a specified period must be
certified as registered to collect New York State and local sales and compensating use taxes.
All sales of tangible personal property or taxable services within New York State during the specified period (not merely
sales to covered agencies) are taken into account in determining whether the more than $300,000 cumulative sales threshold
has been met. This also includes the amount of any sales made which are exempt from sales tax (see Q & A 20).
18) Q: Over what period must the more than $300,000 cumulative sales threshold occur so as to require a contractor, affiliate,
or subcontractor to be certified under Tax Law section 5-a as registered with the Tax Department to collect sales and
compensating use taxes?
TheA:registration requirement applies if the person made a cumulative total of more than $300,000 in sales in New York State
during the four completed sales tax quarters which immediately precede the sales tax quarter in which the certification is
made. Sales tax quarters are June-August, September-November, December-February and March-May.
If a person has not closed its books for the sales tax quarter immediately preceding the sales tax quarter in which the
certification is being made, such person should use its sales information from the four most recent sales tax quarters for
which such information is available to determine whether the more than $300,000 cumulative sales threshold has been met.
-5-
|
|
Publication 223 (12/09)
Application of the above rule is illustrated by the following example:
Example: Contractor A is awarded a $150,000 contract by covered agency B in June, 2006. Contractor A would
determine whether the more than $300,000 threshold was met by examining its sales of tangible personal property
or taxable services within New York State during the June, 2005-August, 2005; September, 2005-November, 2005,
December, 2005-February, 2006 and March, 2006-May, 2006 sales tax quarters. If Contractor A has not completed its
accounting for the March, 2006-May, 2006 sales tax quarter, then it should, in lieu of that sales tax quarter, use data from
the March, 2005-May, 2005 sales tax quarter.
19) Q: How are the terms sale,tangible personal property and taxable services defined for purposes of determining whether the
more than $300,000 cumulative sales threshold has been met?
A: Sale has the meaning given for New York State and local sales and compensating use tax law purposes, and includes
any transfer of title or possession or both, exchange or barter, rental, lease or license to use or consume (including, with
respect to computer software, the right to reproduce), conditional or otherwise, in any manner or by any means whatsoever
for a consideration, or any agreement therefor.
Tangible personal property has the meaning given for New York State and local sales and compensating use tax purposes.
For such purposes,the termmeans corporeal personal property of any nature having a material existence and perceptible to
the human senses. Tangible personal propertyincludes, but is not limited to:
s RA
s MANUF WELRY
equipment, parts, tools, supplies, clothing, motor vehicles, appliances, boats, yachts, lighting fixtures, building materials;
s SOFTW
s MO
s
s ATER
s
s
s
s
s
s
Tangible personal property does not include real property or intangible personal property.
Taxable services means services, the receipts from the sale of which are taxable for New York State and local sales and
compensating use tax purposes. Theterm includes those services specifically enumerated in New York State and local sales
and compensating use tax law as taxable. Taxableservices are determined without regard to exemptions provided for in the
sales and compensating use tax law. The termincludes, but is not limited to:
s PRO
any other manner, including the services of collecting, compiling or analyzing information of any kind or nature and
furnishing reports thereof to other persons;
s
not purchase the tangible personal property for resale;
s
sale by the purchaser of the service;
s
s
s PRO
s
s PROTECTIVV
s GRAPHY
-6-
|
|
Publication 223 (12/09)
20) Q: Are exempt sales taken into account in determining whether the more than $300,000 sales threshold of section 5-a is met?
Yes.A:In determining whether more than $300,000 in sales of tangible personal property or taxable services were made
during the specified period, contractors must count exempt sales of tangible personal property or taxable services.
Contractors should determine whether sales are of tangible personal property or taxable services with reference to
Articles 28 and 29 of the New York State Tax Law, disregarding relevant exemptions provided for therein, including, but not
limited to, the exemption for sales to exempt organizations.
Example:
During the four specified sales tax quarterly periods, an out-of-state contractor made $400,000 in sales of tangible personal
property into New York State. The entire $400,000 in sales during such periods was made to exempt state agencies. The
contractor has exceeded the $300,000 threshold and must be certified as registered for New York State and local sales and
compensating use tax purposes.
21) Q: Who is responsible for making the certifications required by section 5-a?
TheA:contractor is responsible for making the certifications required by the statute. The contractor’s certification must include
whether its affiliates and/or subcontactors whose sales exceeded the $300,000 threshold during the specified period, are
registered for New York State sales and compensating use tax purposes. The contractor’s certification must be made to the
best of its knowledge.
22) Q: How does a contractor make the certifications required by the statute?
TheA:contractor must file a properly completed Form ST-220-CA (with the procuring covered agency) and Form ST-220-TD
(with the Tax Department). The covered agency must include Form ST-220-CA in the procurement record for the contract.
These requirements must be met before a contract may take effect.
Renewals: In addition, after a contract has taken effect, a Form ST-220-CA must be filed again with a covered agency if
a contract, which by its terms may be renewed, is being renewed. In this case, the Form ST-220-CA must be filed with the
contracting covered agency prior to the commencement date of the renewal term(s). In addition, a new Form ST-220-TD
may be required to be filed with the Tax Department. A new Form ST-220-TD would be required to be filed with the Tax
Department if no previous Form ST-220-TD has been filed by the contractor with the Tax Department or, if a previously filed
Form ST-220-TD is no longer correct and complete.
Example:
Contractor A is awarded a contract by Covered Agency B. The contract is Contractor A’s first with a covered agency,
and is subject to the requirements of section 5-a. Contractor A has one affiliate and one subcontractor, and all three
entities exceeded the $300,000 threshold during the specified period. Contractor A must file Form ST-220-TD with the
Tax Department, certifying that all three entities are registered for New York State and local sales and compensating use
tax purposes. In addition, Contractor A must file Form ST-220-CA with Covered Agency B, certifying that it has filed
Form ST-220-TD with the Tax Department, and that it is correct and complete.
During the term of its contract with Covered Agency B, Contractor A acquires two new affiliates and one additional
subcontractor. One of the affiliates, as well as the subcontractor, exceeded the $300,000 threshold during the specified
sales tax quarters. Contractor A must, as soon as possible after learning of the changed circumstances, file a new
Form ST-220-TD with the Tax Department, certifying that the affiliate and the subcontractor exceeding the $300,000
threshold are registered for New York State and local sales and compensating use tax purposes. If Contractor A does not file
the new Form ST-220-TD with the Tax Department, then the consequences specified in Q&A 31 below could apply.
Contractor A’s contract with Covered Agency B provides that the contract may be renewed for one additional two-year term,
at the option of the parties. The parties agree to renew the contract. Thus, Contractor A must, prior to the commencement
date of the renewal term, file a new Form ST-220-CA with Covered Agency B certifying that it has filed Form ST-220-TD with
the Tax Department, and that it is correct and complete. If Contractor A cannot make such certification to Covered Agency B
because information shown on the current Form ST-220-TD filed with the Tax Department is not correct and complete, then
it must immediately file a new Form ST-220-TD with the Tax Department reflecting current information. Contractor A must
then file Form ST-220-CA with Covered Agency B before the commencement date of the renewal term.
Following commencement of Contractor A’s renewal term with Covered Agency B, Contractor A is awarded a new contract
by Covered Agency C. The new contract is covered by section 5-a. If the information shown on Contractor A’s last filed
-7-
|
|
Publication 223 (12/09)
Form ST-220-TD is correct and complete, it need not file a new Form ST-220-TD with the Tax Department. However,
Contractor A must file Form ST-220-CA with Covered Agency C certifying that it has previously filed Form ST-220-TD with
the Tax Department, and that it is correct and complete as of the date of the new certification (Form ST-220-CA) filing with
Covered Agency C.
23) Q: If the contractor filed Form ST-220 prior to amendment of section 5-a on April 26, 2006, and the contract has, since
April 26, 2006, been amended, extended, renewed or assigned, must a Form ST-220-TD be filed with the Tax Department?
Yes,A:if the contract meets the criteria set forth in Q & A 3.
24) Q: Must Form ST-220-TD be filed with the Tax Department if the contractor filed Form ST-220 prior to amendment of
section 5-a on April 26, 2006, and the contractor is then awarded another contract after that date?
Yes,A:if the contract meets the criteria set forth in Q & A 3.
25) Q: When is a contractor, affiliate or subcontractor required to be listed in Schedule A of Form ST-220-TD?
AA:contractor, affiliate or subcontractor is required to be listed in Schedule A of Form ST-220-TD when such contractor,
affiliate or subcontractor has exceeded the more than $300,000 cumulative sales threshold during the specified period as
discussed in Q & A 18.
26) Q: When is a contractor who previously filed Form ST-220-TD with the Tax Department required to file a new Form ST-220-
TD certification with the Tax Department?
IfA:a contractor or an affiliate or subcontractor, is not registered with the Tax Department for sales and compensating use tax
purposes on the contractor’s original certification, and such contractor, affiliate, or subcontractor makes sales delivered by
any means to locations within New York State of tangible personal property or taxable services having a value in excess of
$300,000 during any consecutive four sales tax quarters which follow the sales tax quarter in which the contractor’s original
certification was made, then the contractor shall, as soon as possible after such occurrence, file a new Form ST-220-TD with
the Tax Department certifying that it, and/or its affiliates and/or subcontractors, as applicable, are registered for sales and
compensating use tax purposes.
27) Q: If a contractor, affiliate orsubcontractor is required by section 5-a to be registered with the Tax Department to collect New
York State and local sales and compensating use taxes, and such person is not registered, what must such person do to
register?
A: The contractor, affiliate or subcontractor must complete Form DTF-17, Application to Register for a Sales Tax Certificate
of Authority to register. Upon registration, the Tax Department will issue a certificate of authority, which authorizes the
recipient to collect New York State and local sales and compensating use taxes. Form DTF-17 is available on the Tax
Department’s Web site, www.nystax.gov, or may be obtained by calling the Sales Tax Information Center at 518-485-2889
(in-state callers without free long distance call 1-800-698-2909). For additional information regarding registration, see
Publication 750, A Guide to Sales Tax in New YorkState .
28) Q: If a contractor, affiliate or subcontractor has submitted Form DTF-17, to register to collect New York State sales and
compensating use taxes at the time of filing the certifications required under section 5-a, but has not yet received its
certificate of authority from the Tax Department, how should the contractor complete the certifications?
TheA: contractor should complete the certifications as required. The column on Schedule A asking whether the person listed is
in the process of registering should be checked. If there is a problem with the registration (see Tax Law section 1134(a)(4)(B)
for reasons why registration may be denied), the Tax Department will notify the applicant.
29) Q: Who is responsible for signing Forms ST-220-TD and ST-220-CA?
AnA:individual authorized to sign on behalf of the contractor may execute the certifications.
30) Q: Can Form ST-220-TD be provided to the Tax Department electronically?
FormA: ST-220-TD cannot be provided electronically to the Tax Department at this time. If the Tax Department later
determines that electronic submission is feasible, instructions will be issued as to how to electronically sign and file
Form ST-220-TD.
-8-
|
|
Publication 223 (12/09)
31) Q: What are the consequences if Form ST-220-TD and/or Form ST-220-CA are not provided, or if provided, are determined to
be false?
A: If a contractor fails to make the certifications required by section 5-a, by law, the contract cannot take effect. If during
the term of the contract, the Tax Department or the covered agency discovers that a certification is false, then such
false certification may subject the contractor to civil or criminal sanctions, and a finding of nonresponsibility for future
procurements. Under certain circumstances, the statute provides that the contract shall be subject to termination if the
covered agency determines that termination of the contract is in the best interests of New York State.
32) Q: What is the effect of registering with the Tax Department to collect New York State and local sales and compensating use
taxes?
OnceA: registered, a person is a vendor within the meaning of New York State and local sales and compensating use tax law,
and must file returns and collect and pay, or pay over, tax. Failure to file returns and collect and pay, or pay over, tax will
result in imposition of penalty and interest charges.
Need help?
Telephone assistance
Visit our Web site at www.tax.ny.gov
• get information and manage your taxes online Sales Tax Information Center: (518) 485-2889
• check for new online services and features
To order forms and publications: (518) 457-5431
Text Telephone (TTY) Hotline (for persons with Persons with disabilities: In compliance with the
hearing and speech disabilities using a TTY): If you Americans with Disabilities Act, we will ensure that our
have access to a TTY, contact us at (518) 485-5082. lobbies, offices, meeting rooms, and other facilities
If you do not own a TTY, check with independent are accessible to persons with disabilities. If you have
living centers or community action programs to find questions about special accommodations for persons
out where machines are available for public use. with disabilities, call the information center.
-9-
|