TITLE

Frequently Asked Multistate Tax Questions

PUB. DATE
March 2006
SOURCE
Journal of State Taxation;Spring2006, Vol. 24 Issue 3, p41
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
21887937

 

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