MAS contractors are required to report contract sales totals on a quarterly basis and remit any associated IFF. Contract sales must be identified and segregated from non-contract sales, both government and non-government. The following sections explain in detail how to determine what is and is not a reportable sale.

What is a GSA sale:

• If you are selling a contract item, to an authorized user, at contract prices (or lower), and there is no evidence of another contract vehicle in place, the order is considered a GSA sale.

What is not a GSA sale:

1. Open market items (i.e. non contract items/services, ODC & Travel) can be included with contract orders, but must be clearly marked as such on orders. Open market items are NOT reportable sales.
2. Work as a subcontractor (even if the end user is a government agency) is almost never a sale under your contract, and is therefore not reportable.

How to determine if a sale is reportable #

One of the most common questions about sales is how to recognize whether or not the sale falls under the MAS contract. Any one or more of the following may indicate that a sale is a MAS sale:

• Product or service is on your GSA contract
• GSA contract number is stated on the purchase order or task order
• Ordering information and terms are the same as your GSA contract
• Customer made contact with you through GSA Advantage! or eBuy
• Customer pays with the governmentwide commercial purchase card
• Pricing is at or below the MAS price
• There is no indication of any other procurement vehicle being used
• Sales to private company with a Letter of Authorization using FAR 51 or a FAR 51 Deviation

The bottom line is: when a government order fits within the MAS contract parameters, the order should be considered a MAS sale unless the ordering agency indicates otherwise. To summarize, if the product is on the MAS contract, the ordering organization is authorized to use the MAS contract, the ordering procedure used is consistent with the MAS price list, the Schedule delivery terms are used and there is no evidence of any other contracting vehicle being used by the contracting office, then the order is considered a contract sale. When in doubt, you can always ask the ordering organization if they are utilizing your GSA contract for that order. If you have questions or need further clarification, please talk to your ACO.

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