Up to this point we have covered several "Construction/Contractor Tax" topics from a multistate perspective. Although the construction industry presents a virtually endless supply of topics, we thought it would be beneficial to address some of the larger states, on an individual basis, in more detail. Over the next several months, I will be writing a series of articles that will address the application of sales and use tax to construction contractors in the following states: California, Texas, Florida, New York, Illinois, Pennsylvania, Ohio, Georgia, North Carolina, Michigan and New Jersey.
Although many of you may not operate in the covered states, the concepts addressed will still help you to identify relevant issues in your operations. You will then be better equipped to recognize areas of exposure and pitfalls that plague unsuspecting contractors. Recognition is a key component to proper planning!
As always, your feedback is welcome and appreciated.
Other recent “Construction / Contractor Tax” posts by Jesse W. McClellan, ESQ:
- Construction Contractors - Specific State Reviews
- Construction Contractors as Consumers When Installing Property of Others