Application of Sales and Use Tax to Construction Contractors – Part 1

$49.00

This course intends to provide a detailed review of the application of sales and use taxes to construction contractors. The course has two parts.
Topics covered in this part of the course include:

  • Background and basics of sales and use taxes
  • Fundamental issues with respect to tax treatment for construction contractors such as contract price determination, distinction between construction contracts and tangible personal property contracts, and multistate use of construction machinery and equipment
  • Special tax issues including contractors as manufacturers, contracting with exempt entities, and international construction work

Application of Sales and Use Tax to Construction Contractors – Part 1

$49.00

This course intends to provide a detailed review of the application of sales and use taxes to construction contractors. The course has two parts.
Topics covered in this part of the course include:

  • Background and basics of sales and use taxes
  • Fundamental issues with respect to tax treatment for construction contractors such as contract price determination, distinction between construction contracts and tangible personal property contracts, and multistate use of construction machinery and equipment
  • Special tax issues including contractors as manufacturers, contracting with exempt entities, and international construction work

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823