The place to find business sales tax information

— as well as solutions, services and jobs!

We provide services. We pay sales tax on all the material we purchase. Do we then charge the customer sales tax?

Full Question: We provide Commercial Concrete Repair and Restoration services. We pay sales tax on all the material we purchase, do we then turn around and charge the customer sales tax?

Brought to you by:

NOTE: This site does NOT provide client-specific tax advice. Information provided is general and may NOT apply to your particular situation. Do NOT take any action based upon any site content until you have received advice from an independent, qualified tax practitioner with whom you have a professional-client relationship. All content is subject to our disclaimer.


Diane Yetter photoAssuming the concrete repair and restoration services you provide are to real property and not to tangible property (movable property), then you are deemed a contractor in SC. Contractors pay tax on the materials they purchase either for incorporation into real property as part of a contract or that they use or consume in providing their services. In these service contracts, you should not charge sales tax on the invoice to the customer. If you sell concrete without a service, then you are a retailer and you should not pay tax on your materials but rather charge sales tax on your selling prices.

(Not quite what you need? View SALES TAX QUESTIONS home page to access other topics or use site-wide SEARCH in upper right)


Access to any portion of is contingent upon your acceptance of our Terms of Use. This Web Site and content provided by STS Publishing, LLC and its third party content providers, including, but not limited to information, documents, forms, comments, advice and opinions, is for informational purposes only, and is not a substitute for professional advice, nor does the use of this Web Site constitute a professional-client relationship. The Web-Site also includes advertisements, directory listings, job postings and links to third party web sites, all of which are provided for your convenience only and in no way constitute a referral, endorsement, or warranty by of any product or service provided by such third parties. All content is provided “as is” with no guarantee regarding accuracy, suitability, or timeliness. Your reliance on any content accessed on or through the Web Site, or on any product or service provider is strictly at your own risk.