Sales and rental of construction equipment to contractors for use on Indian reservations in Connecticut.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on September 1, 1996. The length of the article is 941 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Two tax rulings in Connecticut clarify the state sales, use and income tax obligations of contractors working on Indian reservations. According to Ruling 95-11, contractors may be subject to sales and use taxes on materials, tools and equipment used in projects on reservations, unless certain exemptions apply. Ruling 95-12 clarified that sales occurring on reservations are considered in-state, as opposed to being considered ou-of-state, for purposes of calculating the apportionment receipts factor.

Citation Details
Title: Sales and rental of construction equipment to contractors for use on Indian reservations in Connecticut.
Author: Douglas A. Joseph
Publication:The Tax Adviser (Magazine/Journal)
Date: September 1, 1996
Publisher: American Institute of CPA's
Volume: 27 Issue: n9 Page: 577(1)

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