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


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