Multistate Guide to Sales and Use Tax: Construction

Multistate Guide to Sales and Use Taxation: Construction Industry provides guidance to construction contractors for dealing with the difficult sales and use tax issues inherent in their businesses, particularly if they operate in several states. In addition to the usual problems in complying with different bodies of law, administering a hodge-podge of state and local tax rates, and dealing with a variety of tax agency audit programs, the contract process and insufficient recordkeeping further complicate an already complicated task. Sales and use tax laws pertaining to contractors tend to be fairly complex, making compliance very difficult. This Edition of Multistate Guide to Sales and Use Taxation: Construction Industry is designed to help taxpayers in this industry overcome these complexities. Highlights include a discussion of: -- Individual state exceptions to sales and use tax and an expanded state-by-state discussion of exemption certificates --Taxability of certain services common to the construction industry --Taxability of materials bought or manufactured for out-of-state use -- Contracts performed for exempt entities -- Sales and use tax audit procedures and defenses -- Contractors as sellers of services and installed materials -- Sampling -- State sales tax rates and local levies -- Items manufactured for internal use -- Expanded discussion of sales and use tax audit considerations and procedures including material on preliminary arrangements for an audit Also included is the text of various individual state publications for contractors, including new state publications from Connecticut, Kansas, Maine, Michigan, Pennsylvania, South Dakota, Utah and West Virginia, an up-to-date state taxation department directory, and a state Internet address directory.