Tax Obligations: The contractors and lessees of the BorderTransportationSystem are responsible for the taxes that are mandated by local, state, and federal laws.  This includes employee Social Security and Medicare, Disability Tax, employee withholding {W-2}, etc.. There are business property and income taxes that must be considered in the bids for doing construction of the BorderTransportationSystem and the associated parking lots, farms, water purification plants, tracks, pipelines, sensor systems, rest areas, museums, casinos, and other facilities.  Index of ... Arizona Laws, Regulations & Annotations California Laws, Regulations & Annotations New Mexico Gross Receipts Overview Texas Franchise Tax