Preview
) ON AR OUN NK 04 DV INDEX NO. 138667-2024
inii "°°"
NYSCEF boc . NO ASE
ke cA
p> \
es oe
iy Ontario County Clerk Recording Page
Return To Jean E. Chrisman, County Clerk
JOSEPH M. SHUR Ontario County Clerk
28 East Main St., Suite 1800 20 Ontario Street
Rochester, NY 14614 Canandaigua, New York 14424
(585) 396-4200
Document Type: EXHIBIT(S) Receipt Number: 737933
Plaintiff Defendant
GRAVES BROS HOME IMPROVEMENT KEY PERFORMANCE PROPERTY
co MANAGEMENT LLC
Fees
Control #: 202404160023
Total Fees Paid: $0.00 Index #: 138667-2024
State of New York
County of Ontario
EFiling through NYSCEF with a total page count of
8.
Ga E MiSrntr~—
Ontario County Clerk
This sheet constitutes the Clerk's endorsement required by section 319 of the Real Property Law of the State of New York
cs Do Not Detach
FS°°UN AR OUN NK 04 DV IND@ExNO.1388668022024
NYSCEF BOC. NO. 2 RECEIVED NYSCEF: 04/15/2024
EXHIBIT “A”
Oty AR OUN IK 04 DV INDEMeNG:.13B5668922024
NYSCEF DOC. NO. 2 RECEIVED NYSCEF: 04/15/2024
Graves Bros, Rochester Date: 10/25/22
755 Winton Road North
G RAVES Rochester, NY 14609
Representative: Aaron Wight
HOME IMPROVEMENTCO. hone: (585) 288-3390
Fax: (585) 288-2090 Proposal #: PROLead-1
www.gravesbros.com
Customer: Main Phone: Work Phone: Cell Phone:
Key Perfromance Property Management (585) 820-0028
Customer Billing Address: City: State: Zip:
PO Box 238 West Bloomfield NY 14585
Project Address: Clty: State:
4112 Kenwick Dr Rochester NY 14623
Project Name: GB-Gutter Estimate
Full gutter project
# Item
4 GUTTERS - New seamless aluminum heavy duty K-style gutters and aluminum downspouts will be installed with complete
accessories. The color of the new gutters and downspouts are to be selected by client based on color availability. ** Gutters
installed using the hidden hanger method.
Location: Entire house
Size: 5"
Color: White
REPLACE FRONT UPPER FASCIA WRAP - Install new white aluminum fascia wrap where this is currently missing.
Location: this is in the front of the house, this is second story.
This is the same section where the gutter has come down
LABOR WARRANTY, 5 YEAR - Limited Transferable Warranty on workmanship through the contractor.
Sub Total: $3,221.45
Due to the ongoing volatility of material pricing Graves Brothers is striving to honor proposal pricing for up to 14 days. However, we do
reserve the right to update pricing as necessary in accordance with market demands. We apologize for any inconvenience and
appreciate your understanding during these extraordinary times.
This is the cash/check price shown.
‘Sub Total: $3,221.45
Grand Total: $3,221.45
Page 1 of 3 Tue, Oct 25 2022, 09:48 PM
OtFK AR OUN iz 04 DV INDEMeNG:.13B5668922.024
NYSCEF BOC. NO. 2 RECEIVED NYSCEF: 04/15/2024
Graves Bros., Inc. 755 N. Winton Road, Rochester, NY 14609 (585) 288-3390
Agreement/Contract
This contract, created Tue, Oct 25 2022, 08:48 PM, between Graves Bros.,Inc., hereinafter called the Company, Seller or
Contractor, and Cathy Hodkinson, hereinafter called the Customer, Buyer or Homeowner. The said contractor hereby
agrees that it will, for the consideration hereinafter mentioned, furnish all labor and materials necessary to install work per
attached Specification Sheet(s), for the work located at 112 Kenwick Dr Rochester, NY 14623
|, Cathy Hodkinson, have read and agree to the additional terms and | understand that Graves Bros, Rochester is to do only
what is written on the contract and specification sheet(s).
Delays in starting or completing work can be caused by weather, trucking, equipment and manufacturing delays, strikes and
employee illness. Time is Not of the essence.
Approximate Starting Date After: November 2, 2022
Approximate Substantial Completion Date: November 16, 2022
Contract Price: Customer agrees to pay Contractor, $3,221.45 Contract Price for the labor, materials and expenses to be
provided as described in Specification Sheet(s).
Progress Payments: The Contractor shall be entitled to receive payment from Owner for the reasonable value of materials
and labor to be provided and expenses incurred upon the contract in accordance with the following schedule:
$ 1,610.73 as check payment for the following materials, labor and expenses (Start of work or ordering of any special order
materials)
$ 1,610.72 as check payment for the following materials, labor and expenses (Due at substantial completion of work):
|, Cathy Hodkinson, agree to allow Graves Bros, Rochester to add my name on any referral lists and Graves Bros,
Rochester can use pictures of my house for promotional purposes. | further agree to allow Graves Bros, Rochester to place
a sign in my yard before the job is started, during work and after work is completed.
Payments can be accepted in the form of personal cash, check, cashiers check, money order or e-check through our online
payment system.
NOTE: Graves Bros Home Improvements is not liable for any damage by 3rd Party vendors.
IN ADDITION TO ANY RIGHT OTHERWISE TO REVOKE AN OFFER, YOU, THE BUYER, MAY CANCEL THE
TRANSACTION PRIOR TO MIDNIGHT OF THE THIRD BUSINESS DAY OF THE DATE OF THIS TRANSACTION. SEE
THE ATTACHED NOTICE OF CANCELLATION FORM FOR AN EXPLANATION OF THIS RIGHT.
Completed at Signaato.con
Zz
Customer: WEE a Dated camer 608
copplgtece
feua7 AW cor
Customer: Date:
te
Completed at Signesto.con
Compteted:
Company Representative: Bates.
Eaneracte ean Bale hn eat
GB Sales Office Approval:
Page 2 of 3 Tue, Oot 25 2022, 09:48 PM
OtFK AR OUN iz 04 DV INDEWeNG:.13B5668922.024
NYSCEF DOC. NO. 2 RECEIVED NYSCEF: 04/15/2024
TERMS AND CONDITIONS
THE BUYER MAY CANCEL THIS CONTRACT AFTER THE THIRD BUSINESS DAY FROM THE SIGNING OF THIS
CONTRACT AND PRIOR TO PRODUCTION OF CUSTOM ORDERED MERCHANDISE, UPON PAYMENT OF 20%
OF
THE CONTRACT PRICE TO THE COMPANY AS LIQUIDATED DAMAGES. ORDERS MAY NOT BE CANCELLED
AFTER PRODUCTION OF MERCHANDISE HAS COMMENCED.
THE CONTRACTOR OR SUBCONTRACTOR WHO PERFORMS ON THIS CONTRACT AND IS NOT PAID MAY HAVE
A CLAIM AGAINST THE OWNER WHICH MAY BE ENFORCED AGAINST THE PROPERTY IN ACCORDANCE WITH
APPLICABLE LIEN LAWS.
NOTICE OF CANCELLATION
YOU MAY CANCEL THIS TRANSACTION, WITHOUT ANY PENALTY OR OBLIGATION, WITHIN THREE BUSINESS
DAYS FROM Tue, Oct 25 2022, 08:48 PM.
IF YOU CANCEL, ANY PROPERTY TRADED IN, ANY PAYMENTS MADE BY YOU UNDER THE CONTRACT OR SALE,
AND ANY NEGOTIABLE INSTRUMENT EXECUTED BY YOU WILL BE RETURNED WITHIN 10 BUSINESS DAYS
FOLLOWING RECEIPT BY THE SELLER OF YOUR CANCELLATION NOTICE, AND ANY SECURITY INTEREST
ARISING OUT OF THE TRANSACTION WILL BE CANCELLED.
IF YOU CANCEL, YOU MUST MAKE AVAILABLE TO THE SELLER AT YOUR RESIDENCE, IN SUBSTANTIALLY AS
GOOD CONDITION AS WHEN RECEIVED, ANY GOODS DELIVERED TO YOU UNDER THIS CONTRACT OR SALE;
OR YOU MAY IF YOU WISH, COMPLY WITH THE INSTRUCTIONS OF THE SELLER REGARDING THE RETURN
SHIPMENT OF THE GOODS AT THE SELLER'S EXPENSE AND RISK.
IF YOU DO MAKE THE GOODS AVAILABLE TO THE SELLER AND THE SELLER DOES NOT PICK THEM UP WITHIN
10 DAYS OF THE DATE OF YOUR NOTICE OF CANCELLATION, YOU MAY RETAIN OR DISPOSE OF THE GOODS.
WITHOUT ANY FURTHER OBLIGATION. IF YOU FAIL TO MAKE THE GOODS AVAILABLE TO THE SELLER, OR IF
YOU AGREE TO RETURN THE GOODS TO THE SELLER AND FAIL TO DO SO, THEN YOU REMAIN LIABLE FOR
PERFORMANCE OF ALL OBLIGATIONS UNDER CONTRACT.
TO CANCEL THIS TRANSACTION, MAIL OR DELIVER A SIGNED AND DATED COPY OF THIS CANCELLATION
NOTICE OR ANY OTHER WRITTEN NOTICE TO Graves Bros, Rochester 755 Winton Road North Rochester, NY
14609, NOT LATER THAN MIDNIGHT OF THE 3RD BUSINESS DAY OF SIGNING CONTRACT.
THEREBY CANCEL THIS TRANSACTION
Customer:
Date: (Only sign here If you are canceling this agreement)
By signing below | acknowledge receipt of a copy of this cancellation notice, the above contract and the additional
Specification Sheet(s). ! may exercise my right of cancellation by signing above and following the other procedures
described in the notice.
S|
Customer:. WEE a
Completed at signeato.com
Btetecineon
f ates 2 26 tGaty sign here to acknowledge you have received above notification)
Page 3 of 3 Tus, Oct 25 2022, 09:48 PM
Oty AR OUN hz 04 DV INDEMeNG:.13B5668922.024
NYSCEF DOC. NO. 2 RECEIVED NYSCEF: 04/15/2024
Department of Taxation and Finance
NEW
YORK New York State and Local Sales and Use Tax ST-124
(12/15)
STATE Certificate of Capital Improvement
After this certificate is completed and signed by both the customer and the contractor performing the capital improvement,
it must be kept by the contractor, Copies of this certificate must be furnished to all subcontractors on the job and retained
as part of their records.
Read this form completely before making any entries.
This certificate may not be used to purchase building materials exempt from tax.
Name of contractor (printor type) Name of customer (print
or type)
Address (number and street) ‘Address (number and street)
City State ZIP code City State ZIP code
Sales tax Certificate of Authority number (if any)
To be completed by the customer
Describe capital improvement to be performed:
Project name
Street address (where the work is to be performed) City State ZIP code
| certify that:
+ Lam the (mark an Xin one) C1] owner [1] tenant of the real property identified on this form; and
* the work described above will result in a capital improvement to the real property as outlined in the instructions of this form; and
+ this contract (mark an Xin one) (1 includes [1] does not include the sale of any items that will not become a permanent part of the
real property (for example, a free-standing microwave or washing machine).
| understand that:
* Iwill be responsible for any sales tax, interest, and penalty due on the contractor's total charge for tangible personal property and for
labor if it is determined that this work does not qualify as a capital improvement; and
+ [will be required to pay the contractor the appropriate sales tax on tangible personal property (and any associated services) when the
property installed by the contractor does not become a permanent part of the real property; and
SS
+ [will be subject to civil or criminal penalties (or both) under the Tax Law if! issue a false or fraudulent certificate.
Title chBatet at signeato.con
——
iy eter
ape Pm a6TUTE?OfteAN oes"
COT
To be completed by the contractor
1, the contractor, certify that | have entered into a contract to perform the work described by the customer named above, and that |
accept this form in good faith. (A copy of the written contract, if any, is attached.) | understand that my failure to collect tax as a result of
accepting an improperly completed certificate will make me personally liable for the tax otherwise due, plus penalties and interest.
of
oe or officer Title cfeBiale! at slgrsste.con
Beoeracte
‘contr actslgravesthSacm 26 Of pleted
deze
This certificate is not valid unless all entries are completed.
“UD
Oty AR OUN iz 04 DV INDEXeNG:.13B5668922024
NYSCEF BOC. NO. 2 RECEIVED NYSCEF: 04/15/2024
Page 2o0f2 ST-124 (12/15)
Instructions
When the customer completes this certificate and gives it to the
Temporary facilities at construction sites
contractor, who accepts it in good faith, it is evidence that the
work to be performed will result in a capital improvement to real Subcontracts to provide temporary facilities at construction sites
property. that are necessary for the construction of a capital improvement
are considered to be part of the capital improvement project.
A capital improvement to real property is an addition or alteration Examples of temporary facilities include temporary:
to real property that:
* heat, electric, or plumbing services;
(a) substantially adds to the value of the real property or * protective pedestrian walkways; and
appreciably prolongs the useful life of the real property, and
* scaffolding services.
(b) becomes part of the real property or is permanently affixed
to the real property so that removal would cause material A primary contractor purchasing qualifying temporary facilities
damage to the property or article itself, and from a subcontractor must give the subcontractor a copy of
(c) is intended to become a permanent installation. Form ST-124 issued to the primary contractor by the customer
(including a customer that is an exempt organization) to
The work performed by the contractor must meet all three of purchase the subcontractor's services exempt from tax.
these requirements to be considered a capital improvement.
This certificate may not be issued unless the work qualifies as Acertificate is accepted in good faith when a contractor has no
a capital improvement. See Tax Bulletin Capital Improvements knowledge that the certificate is false or is fraudulently given,
(TB-ST-104). and reasonable ordinary due care is exercised in the acceptance
of the certificate,
If a contractor performs work that constitutes a capital
improvement, the contractor must pay tax on the purchase Ifa contractor gets a properly completed Form ST-124 from the
of building materials or other tangible personal property, but customer within 90 days after rendering services, and acce| it
is not required to collect tax from the customer for the capital in good faith, the customer bears the burden of proving the job
improvement, No credit or refund is allowed for the tax paid or transaction was not taxable.
on the cost of materials by the contractor. See Tax Bulletin If you are a contractor who installs items such as washing
Contractors — Sales Tax Credits (TB-ST-130). machines, clothes dryers, dishwashers, refrigerators, furniture,
For guidance as to whether a job is a repair or a capital etc., which when installed or placed in real property do not
improvement, see Publication 862, Sales and Use Tax become part of the real property, you must collect tax on your
Classifications of Capital Improvements and Repairs to Real charge for the installation. The individual charge for any of these
Property. items is also taxable as the sale of tangible personal property.
A contractor, subcontractor, property owner, or tenant, may Ifa contractor does not get a properly completed Certificate of
not use this certificate to purchase building materials or other Capital Improvement within 90 days, the contractor bears the
tangible personal property tax free. A contractor's acceptance burden of proving the work or transaction was a capital
of this certificate does not relieve the contractor of the liability for improvement. The failure to get a properly completed certificate,
sales tax on the purchase of building materials or other tangible however, does not change the taxable status of a transaction; a
personal property subsequently incorporated into the real property contractor may still show that the transaction was a capital
as a capital improvement unless the contractor can legally issue improvement.
Form ST-120.1, Contractor Exempt Purchase Certificate. (See Contractors and subcontractors must keep any exemption
Publication 862 for additional information.) certificate for at least three years after the due date of the last
The term materials is defined as items that become a physical return to which it relates, or the date the return was filed, if later.
The contractor must also maintain a method of associating an
component part of real or personal property, such as lumber,
exempt sale made to a particular customer with the exemption
bricks, or steel. This term also includes items such as doors,
windows, sinks, and furnaces used in construction. certificate on file for that customer.
Floor covering Need help?
Floor covering such as carpet, carpet padding, linoleum and
vinyl roll flooring, carpet tile, linoleum tile, and vinyl tile installed Visit our website at www. ftax.ny.gov
as the initial finished floor covering in new construction, a * get information and manage your taxes online
new addition to an existing building or structure, or in a total
reconstruction of an existing building or structure, constitutes a
* check for new online services and features
capital improvement regardless of the method of installation. As B Telephone assistance
a capital improvement, the charge to the property owner for the
installation of floor covering is not subject to New York State and Sales Tax Information Center: (518) 485-2889
local sales and use taxes. However, the retail purchase of floor
covering (such as carpet or padding) itself is subject to tax. To order forms and publications: (618) 457-5431
Floor covering installed other than as described above does Text Telephone (TTY) Hotline (for persons with
hearing and speech disabi fies using a TTY): (518) 485-5082
not qualify as a capital improvement. Therefore, the charges for
materials and labor are subject to sales tax. The contractor may Persons with disabiliti : In compliance with the
apply for a credit or refund of any sales tax already paid on the Americans with Disabilities Act, we will ensure that our
materials. lobbies, offices, meeting rooms, and other facilities are
accessible to persons with disabilities. If you have questions
The term floor covering does not include flooring such as about special accommodations for persons with disabilities, call the
ceramic tile, hardwood, slate, terrazzo, and marble. The rules information center.
for determining when floor covering constitutes a capital
improvement do not apply to such flooring. The criteria stated in Privacy notification
(a), (b), and (c) above apply to such flooring.
See our website or Publication 54, Privacy Notification.
Oty AR OUN aK 0d DV INDEMeNG:.13B5668922.024
NYSCEF BOC. NO. 2 RECEIVED NYSCEF: 04/15/2024
=> Downspouts Le
=> Gutters {E) 29.4"
fear
Sok
&
Pen enrepeeay Missi emngciecanetty
(Rn) 35°
id
tg
14
ia
a
{E) 35° ( E) 243"
10)
Preview
) ON AR OUN NK 04 DV INDEX NO. 138667-2024 inii "°°" NYSCEF boc . NO ASE ke cA p> \ es oe iy Ontario County Clerk Recording Page Return To Jean E. Chrisman, County Clerk JOSEPH M. SHUR Ontario County Clerk 28 East Main St., Suite 1800 20 Ontario Street Rochester, NY 14614 Canandaigua, New York 14424 (585) 396-4200 Document Type: EXHIBIT(S) Receipt Number: 737933 Plaintiff Defendant GRAVES BROS HOME IMPROVEMENT KEY PERFORMANCE PROPERTY co MANAGEMENT LLC Fees Control #: 202404160023 Total Fees Paid: $0.00 Index #: 138667-2024 State of New York County of Ontario EFiling through NYSCEF with a total page count of 8. Ga E MiSrntr~— Ontario County Clerk This sheet constitutes the Clerk's endorsement required by section 319 of the Real Property Law of the State of New York cs Do Not Detach FS°°UN AR OUN NK 04 DV IND@ExNO.1388668022024 NYSCEF BOC. NO. 2 RECEIVED NYSCEF: 04/15/2024 EXHIBIT “A” Oty AR OUN IK 04 DV INDEMeNG:.13B5668922024 NYSCEF DOC. NO. 2 RECEIVED NYSCEF: 04/15/2024 Graves Bros, Rochester Date: 10/25/22 755 Winton Road North G RAVES Rochester, NY 14609 Representative: Aaron Wight HOME IMPROVEMENTCO. hone: (585) 288-3390 Fax: (585) 288-2090 Proposal #: PROLead-1 www.gravesbros.com Customer: Main Phone: Work Phone: Cell Phone: Key Perfromance Property Management (585) 820-0028 Customer Billing Address: City: State: Zip: PO Box 238 West Bloomfield NY 14585 Project Address: Clty: State: 4112 Kenwick Dr Rochester NY 14623 Project Name: GB-Gutter Estimate Full gutter project # Item 4 GUTTERS - New seamless aluminum heavy duty K-style gutters and aluminum downspouts will be installed with complete accessories. The color of the new gutters and downspouts are to be selected by client based on color availability. ** Gutters installed using the hidden hanger method. Location: Entire house Size: 5" Color: White REPLACE FRONT UPPER FASCIA WRAP - Install new white aluminum fascia wrap where this is currently missing. Location: this is in the front of the house, this is second story. This is the same section where the gutter has come down LABOR WARRANTY, 5 YEAR - Limited Transferable Warranty on workmanship through the contractor. Sub Total: $3,221.45 Due to the ongoing volatility of material pricing Graves Brothers is striving to honor proposal pricing for up to 14 days. However, we do reserve the right to update pricing as necessary in accordance with market demands. We apologize for any inconvenience and appreciate your understanding during these extraordinary times. This is the cash/check price shown. ‘Sub Total: $3,221.45 Grand Total: $3,221.45 Page 1 of 3 Tue, Oct 25 2022, 09:48 PM OtFK AR OUN iz 04 DV INDEMeNG:.13B5668922.024 NYSCEF BOC. NO. 2 RECEIVED NYSCEF: 04/15/2024 Graves Bros., Inc. 755 N. Winton Road, Rochester, NY 14609 (585) 288-3390 Agreement/Contract This contract, created Tue, Oct 25 2022, 08:48 PM, between Graves Bros.,Inc., hereinafter called the Company, Seller or Contractor, and Cathy Hodkinson, hereinafter called the Customer, Buyer or Homeowner. The said contractor hereby agrees that it will, for the consideration hereinafter mentioned, furnish all labor and materials necessary to install work per attached Specification Sheet(s), for the work located at 112 Kenwick Dr Rochester, NY 14623 |, Cathy Hodkinson, have read and agree to the additional terms and | understand that Graves Bros, Rochester is to do only what is written on the contract and specification sheet(s). Delays in starting or completing work can be caused by weather, trucking, equipment and manufacturing delays, strikes and employee illness. Time is Not of the essence. Approximate Starting Date After: November 2, 2022 Approximate Substantial Completion Date: November 16, 2022 Contract Price: Customer agrees to pay Contractor, $3,221.45 Contract Price for the labor, materials and expenses to be provided as described in Specification Sheet(s). Progress Payments: The Contractor shall be entitled to receive payment from Owner for the reasonable value of materials and labor to be provided and expenses incurred upon the contract in accordance with the following schedule: $ 1,610.73 as check payment for the following materials, labor and expenses (Start of work or ordering of any special order materials) $ 1,610.72 as check payment for the following materials, labor and expenses (Due at substantial completion of work): |, Cathy Hodkinson, agree to allow Graves Bros, Rochester to add my name on any referral lists and Graves Bros, Rochester can use pictures of my house for promotional purposes. | further agree to allow Graves Bros, Rochester to place a sign in my yard before the job is started, during work and after work is completed. Payments can be accepted in the form of personal cash, check, cashiers check, money order or e-check through our online payment system. NOTE: Graves Bros Home Improvements is not liable for any damage by 3rd Party vendors. IN ADDITION TO ANY RIGHT OTHERWISE TO REVOKE AN OFFER, YOU, THE BUYER, MAY CANCEL THE TRANSACTION PRIOR TO MIDNIGHT OF THE THIRD BUSINESS DAY OF THE DATE OF THIS TRANSACTION. SEE THE ATTACHED NOTICE OF CANCELLATION FORM FOR AN EXPLANATION OF THIS RIGHT. Completed at Signaato.con Zz Customer: WEE a Dated camer 608 copplgtece feua7 AW cor Customer: Date: te Completed at Signesto.con Compteted: Company Representative: Bates. Eaneracte ean Bale hn eat GB Sales Office Approval: Page 2 of 3 Tue, Oot 25 2022, 09:48 PM OtFK AR OUN iz 04 DV INDEWeNG:.13B5668922.024 NYSCEF DOC. NO. 2 RECEIVED NYSCEF: 04/15/2024 TERMS AND CONDITIONS THE BUYER MAY CANCEL THIS CONTRACT AFTER THE THIRD BUSINESS DAY FROM THE SIGNING OF THIS CONTRACT AND PRIOR TO PRODUCTION OF CUSTOM ORDERED MERCHANDISE, UPON PAYMENT OF 20% OF THE CONTRACT PRICE TO THE COMPANY AS LIQUIDATED DAMAGES. ORDERS MAY NOT BE CANCELLED AFTER PRODUCTION OF MERCHANDISE HAS COMMENCED. THE CONTRACTOR OR SUBCONTRACTOR WHO PERFORMS ON THIS CONTRACT AND IS NOT PAID MAY HAVE A CLAIM AGAINST THE OWNER WHICH MAY BE ENFORCED AGAINST THE PROPERTY IN ACCORDANCE WITH APPLICABLE LIEN LAWS. NOTICE OF CANCELLATION YOU MAY CANCEL THIS TRANSACTION, WITHOUT ANY PENALTY OR OBLIGATION, WITHIN THREE BUSINESS DAYS FROM Tue, Oct 25 2022, 08:48 PM. IF YOU CANCEL, ANY PROPERTY TRADED IN, ANY PAYMENTS MADE BY YOU UNDER THE CONTRACT OR SALE, AND ANY NEGOTIABLE INSTRUMENT EXECUTED BY YOU WILL BE RETURNED WITHIN 10 BUSINESS DAYS FOLLOWING RECEIPT BY THE SELLER OF YOUR CANCELLATION NOTICE, AND ANY SECURITY INTEREST ARISING OUT OF THE TRANSACTION WILL BE CANCELLED. IF YOU CANCEL, YOU MUST MAKE AVAILABLE TO THE SELLER AT YOUR RESIDENCE, IN SUBSTANTIALLY AS GOOD CONDITION AS WHEN RECEIVED, ANY GOODS DELIVERED TO YOU UNDER THIS CONTRACT OR SALE; OR YOU MAY IF YOU WISH, COMPLY WITH THE INSTRUCTIONS OF THE SELLER REGARDING THE RETURN SHIPMENT OF THE GOODS AT THE SELLER'S EXPENSE AND RISK. IF YOU DO MAKE THE GOODS AVAILABLE TO THE SELLER AND THE SELLER DOES NOT PICK THEM UP WITHIN 10 DAYS OF THE DATE OF YOUR NOTICE OF CANCELLATION, YOU MAY RETAIN OR DISPOSE OF THE GOODS. WITHOUT ANY FURTHER OBLIGATION. IF YOU FAIL TO MAKE THE GOODS AVAILABLE TO THE SELLER, OR IF YOU AGREE TO RETURN THE GOODS TO THE SELLER AND FAIL TO DO SO, THEN YOU REMAIN LIABLE FOR PERFORMANCE OF ALL OBLIGATIONS UNDER CONTRACT. TO CANCEL THIS TRANSACTION, MAIL OR DELIVER A SIGNED AND DATED COPY OF THIS CANCELLATION NOTICE OR ANY OTHER WRITTEN NOTICE TO Graves Bros, Rochester 755 Winton Road North Rochester, NY 14609, NOT LATER THAN MIDNIGHT OF THE 3RD BUSINESS DAY OF SIGNING CONTRACT. THEREBY CANCEL THIS TRANSACTION Customer: Date: (Only sign here If you are canceling this agreement) By signing below | acknowledge receipt of a copy of this cancellation notice, the above contract and the additional Specification Sheet(s). ! may exercise my right of cancellation by signing above and following the other procedures described in the notice. S| Customer:. WEE a Completed at signeato.com Btetecineon f ates 2 26 tGaty sign here to acknowledge you have received above notification) Page 3 of 3 Tus, Oct 25 2022, 09:48 PM Oty AR OUN hz 04 DV INDEMeNG:.13B5668922.024 NYSCEF DOC. NO. 2 RECEIVED NYSCEF: 04/15/2024 Department of Taxation and Finance NEW YORK New York State and Local Sales and Use Tax ST-124 (12/15) STATE Certificate of Capital Improvement After this certificate is completed and signed by both the customer and the contractor performing the capital improvement, it must be kept by the contractor, Copies of this certificate must be furnished to all subcontractors on the job and retained as part of their records. Read this form completely before making any entries. This certificate may not be used to purchase building materials exempt from tax. Name of contractor (printor type) Name of customer (print or type) Address (number and street) ‘Address (number and street) City State ZIP code City State ZIP code Sales tax Certificate of Authority number (if any) To be completed by the customer Describe capital improvement to be performed: Project name Street address (where the work is to be performed) City State ZIP code | certify that: + Lam the (mark an Xin one) C1] owner [1] tenant of the real property identified on this form; and * the work described above will result in a capital improvement to the real property as outlined in the instructions of this form; and + this contract (mark an Xin one) (1 includes [1] does not include the sale of any items that will not become a permanent part of the real property (for example, a free-standing microwave or washing machine). | understand that: * Iwill be responsible for any sales tax, interest, and penalty due on the contractor's total charge for tangible personal property and for labor if it is determined that this work does not qualify as a capital improvement; and + [will be required to pay the contractor the appropriate sales tax on tangible personal property (and any associated services) when the property installed by the contractor does not become a permanent part of the real property; and SS + [will be subject to civil or criminal penalties (or both) under the Tax Law if! issue a false or fraudulent certificate. Title chBatet at signeato.con —— iy eter ape Pm a6TUTE?OfteAN oes" COT To be completed by the contractor 1, the contractor, certify that | have entered into a contract to perform the work described by the customer named above, and that | accept this form in good faith. (A copy of the written contract, if any, is attached.) | understand that my failure to collect tax as a result of accepting an improperly completed certificate will make me personally liable for the tax otherwise due, plus penalties and interest. of oe or officer Title cfeBiale! at slgrsste.con Beoeracte ‘contr actslgravesthSacm 26 Of pleted deze This certificate is not valid unless all entries are completed. “UD Oty AR OUN iz 04 DV INDEXeNG:.13B5668922024 NYSCEF BOC. NO. 2 RECEIVED NYSCEF: 04/15/2024 Page 2o0f2 ST-124 (12/15) Instructions When the customer completes this certificate and gives it to the Temporary facilities at construction sites contractor, who accepts it in good faith, it is evidence that the work to be performed will result in a capital improvement to real Subcontracts to provide temporary facilities at construction sites property. that are necessary for the construction of a capital improvement are considered to be part of the capital improvement project. A capital improvement to real property is an addition or alteration Examples of temporary facilities include temporary: to real property that: * heat, electric, or plumbing services; (a) substantially adds to the value of the real property or * protective pedestrian walkways; and appreciably prolongs the useful life of the real property, and * scaffolding services. (b) becomes part of the real property or is permanently affixed to the real property so that removal would cause material A primary contractor purchasing qualifying temporary facilities damage to the property or article itself, and from a subcontractor must give the subcontractor a copy of (c) is intended to become a permanent installation. Form ST-124 issued to the primary contractor by the customer (including a customer that is an exempt organization) to The work performed by the contractor must meet all three of purchase the subcontractor's services exempt from tax. these requirements to be considered a capital improvement. This certificate may not be issued unless the work qualifies as Acertificate is accepted in good faith when a contractor has no a capital improvement. See Tax Bulletin Capital Improvements knowledge that the certificate is false or is fraudulently given, (TB-ST-104). and reasonable ordinary due care is exercised in the acceptance of the certificate, If a contractor performs work that constitutes a capital improvement, the contractor must pay tax on the purchase Ifa contractor gets a properly completed Form ST-124 from the of building materials or other tangible personal property, but customer within 90 days after rendering services, and acce| it is not required to collect tax from the customer for the capital in good faith, the customer bears the burden of proving the job improvement, No credit or refund is allowed for the tax paid or transaction was not taxable. on the cost of materials by the contractor. See Tax Bulletin If you are a contractor who installs items such as washing Contractors — Sales Tax Credits (TB-ST-130). machines, clothes dryers, dishwashers, refrigerators, furniture, For guidance as to whether a job is a repair or a capital etc., which when installed or placed in real property do not improvement, see Publication 862, Sales and Use Tax become part of the real property, you must collect tax on your Classifications of Capital Improvements and Repairs to Real charge for the installation. The individual charge for any of these Property. items is also taxable as the sale of tangible personal property. A contractor, subcontractor, property owner, or tenant, may Ifa contractor does not get a properly completed Certificate of not use this certificate to purchase building materials or other Capital Improvement within 90 days, the contractor bears the tangible personal property tax free. A contractor's acceptance burden of proving the work or transaction was a capital of this certificate does not relieve the contractor of the liability for improvement. The failure to get a properly completed certificate, sales tax on the purchase of building materials or other tangible however, does not change the taxable status of a transaction; a personal property subsequently incorporated into the real property contractor may still show that the transaction was a capital as a capital improvement unless the contractor can legally issue improvement. Form ST-120.1, Contractor Exempt Purchase Certificate. (See Contractors and subcontractors must keep any exemption Publication 862 for additional information.) certificate for at least three years after the due date of the last The term materials is defined as items that become a physical return to which it relates, or the date the return was filed, if later. The contractor must also maintain a method of associating an component part of real or personal property, such as lumber, exempt sale made to a particular customer with the exemption bricks, or steel. This term also includes items such as doors, windows, sinks, and furnaces used in construction. certificate on file for that customer. Floor covering Need help? Floor covering such as carpet, carpet padding, linoleum and vinyl roll flooring, carpet tile, linoleum tile, and vinyl tile installed Visit our website at www. ftax.ny.gov as the initial finished floor covering in new construction, a * get information and manage your taxes online new addition to an existing building or structure, or in a total reconstruction of an existing building or structure, constitutes a * check for new online services and features capital improvement regardless of the method of installation. As B Telephone assistance a capital improvement, the charge to the property owner for the installation of floor covering is not subject to New York State and Sales Tax Information Center: (518) 485-2889 local sales and use taxes. However, the retail purchase of floor covering (such as carpet or padding) itself is subject to tax. To order forms and publications: (618) 457-5431 Floor covering installed other than as described above does Text Telephone (TTY) Hotline (for persons with hearing and speech disabi fies using a TTY): (518) 485-5082 not qualify as a capital improvement. Therefore, the charges for materials and labor are subject to sales tax. The contractor may Persons with disabiliti : In compliance with the apply for a credit or refund of any sales tax already paid on the Americans with Disabilities Act, we will ensure that our materials. lobbies, offices, meeting rooms, and other facilities are accessible to persons with disabilities. If you have questions The term floor covering does not include flooring such as about special accommodations for persons with disabilities, call the ceramic tile, hardwood, slate, terrazzo, and marble. The rules information center. for determining when floor covering constitutes a capital improvement do not apply to such flooring. The criteria stated in Privacy notification (a), (b), and (c) above apply to such flooring. See our website or Publication 54, Privacy Notification. Oty AR OUN aK 0d DV INDEMeNG:.13B5668922.024 NYSCEF BOC. NO. 2 RECEIVED NYSCEF: 04/15/2024 => Downspouts Le => Gutters {E) 29.4" fear Sok & Pen enrepeeay Missi emngciecanetty (Rn) 35° id tg 14 ia a {E) 35° ( E) 243" 10)