In their response to a request for guidance, Indiana has issued a ruling discussing the eligibility for construction contractors to use the tax-exempt status of their customers when renting or purchasing equipment.
The Arkansas Department of Finance and Administration denied a refund claim filed by a taxpayer who had accrued consumer\’s use tax on payments to their construction contractors to reimburse them for materials.
In a request for revision, the Arkansas commissioner of revenue affirmed an administrative law judge’s determination that a construction company was required to collect and remit sales tax on landscaping work that it performed.
A July 2022 slip opinion ruling by New York Appellate Division’s Third Department against a company claiming eligibility for sales tax refunds on several purchases of concrete is a reminder that companies can save vendors money simply by the way they package goods for sale.
Utah created a sales and use tax exemption for charges related to the construction, operation, maintenance, repair, or replacement of “distribution electrical cooperative or a wholesale electrical cooperative” facilities.
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.