Frequently Asked Multistate Tax Questions

January 2007
Journal of State Taxation;Jan/Feb2007, Vol. 25 Issue 2, p35
Academic Journal
The article discusses the application of sales and use taxes to construction contractors, and describes the sales and use tax in determining contract price in the U.S. Construction was generally nontaxable because it was deemed a service. But based on the sales tax laws, contractors who are making service sales must pay sales tax on the tangible personal property used in performing those services. Meanwhile, contract price may be the amount upon a sales tax is charged or use tax is due.


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