You should include tax and freight in the material costs if you have them.
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Any thoughts on where to find this "in writing" from GBCI or USGBC? I have not found in rulings (CIR) library or addenda.
"Includes all expenses to deliver the material to the project site, including taxes and delivery costs incurred by the contractor. Excludes labor and equipment costs once the material is delivered to the site. Equals cost per item times number of items purchased. In the case of a salvaged item may be the actual or replacement value, but must be consistent with the cost used to calculated the total materials cost for the project."
This is copied right from the new spreadsheet. Note #2
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