A construction contractor was subject to California use tax on materials that it purchased with resale certificates since the contractor failed to establish that it was engaged in the business of selling materials.
The Nebraska Supreme Court held that a telecom construction company was liable for sales taxes on both its purchases of construction materials and for its subsequent sales of services installing and constructing the same telecommunications property.
A subcontractor’s purchases of items for installation on Utah public freeways and highways were not exempt since the items did not remain personal property once they were installed but rather, became real property subject to Utah sales and use tax.
The Supreme Court of Iowa has ruled that installation labor for specific home improvement projects subcontracted by Lowe’s is subject to Iowa sales tax while other specified subcontracted installation labor is exempt. Lowe’s had appealed a district court’s judgement affirming…
Sales and use taxation of construction and real property transactions can be an area of great complexity that affects more than just contractors. Whether you’re a tax professional who works for a construction company or for a business that enters…
Effective December 1, 2017, the Wisconsin sales tax treatment for lump sum contracts expanded to all construction contracts, subcontractors, and to certain products sold by a subcontractor to a prime contractor.
Effective from July 1, 2016 until January 1, 2027, Washington enacted a sales and use tax exemption for charges for labor and services rendered for construction of new buildings made to an eligible maintenance repair operator.