Frequently Asked Multistate Tax Questions

March 2006
Journal of State Taxation;Spring2006, Vol. 24 Issue 3, p41
Academic Journal
The article discusses the instances when construction contractors are considered as retailers of tangible or real personal property. It states that contractors are considered sellers of tangible personal property when they sell unneeded materials and fixtures after the project's completion. Construction contractors are advised to keep records of projects and purchases for appropriate tax determination.


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