A Technical Assistance Advisement was issued by the Florida Department of Revenue to discuss the taxability of construction materials purchased for an exempt entity construction project. The exempt entity, not the contractor, must purchase any materials to be considered for…
Pennsylvania asphalt materials may be taxable.
Stone and oil used in the product of asphalt are taxable if the asphalt is used for contracts with the state for highway improvements. In most cases a manufacturing exemption would be applicable since the stone and oil and being…
New Mexico subcontractor required to pay gross receipts (sales) tax.
A subcontractor was required to remit sales tax because of its inability to provide proof of nontaxable transaction certificates (NTTCs) in a timely manner. These certificates were needed to support deductions previously claimed. The subcontractor argued that the general contractors…
Minnesota Delivery of Aggregate Materials Subject to Sales Tax
Aggregate materials delivered in the state of Minnesota are subject to sales and use tax no matter who does the billing.
Tennessee church addition construction addressed.
In Tennessee, a church made additions to an already existing sanctuary and the Department of Revenue deemed it to be church construction for sales and use tax criteria. This meant the contractor was responsible for paying all sales and use…
New York contracted finish products are taxable.
Any contract stating a sale of a taxable item as a finished product should be considered taxable according to the New York Department of Taxation. Although design, engineering and project management services, if connected with a construction project, are not…
Iowa signage production and activities can be taxable.
Any activity involving the design, install or repair of signage in the state of Iowa is considered a taxable activity unless a specific exemption is applicable.
Massachusetts Concrete/Asphalt Installers Are Contractors
All installers of concrete and asphalt in Massachusetts will now be considered contractors for collecting sales and use tax starting October 1, 2002.
Florida materials purchased by municipal utility exempt.
Florida makes materials purchased by a municipally owned utility and used to repair, replace, or refurbish existing electric energy transmission or distribution system exempt from sales and use tax. (Electric Association, Inc., Florida District Court of Appeal, No. 1D99-3770, August…