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Nebraska Construction Contractor Taxability Guide Updated (4/15/10) Virginia Countertop Sales and Installation are Taxable (4/15/10) Virginia Solid Surface Countertops Sales Taxable (3/30/10) Virginia Real Estate Contractor Liable for Taxon Purchases, Not Subcontractor (3/11/10) Florida Installation Contract is Contract for the Improvement of Real Property (3/11/10) Alabama Amends Rule on Exemption for Governmental Entities, Purchases Made by Purchasing Agents (1/14/10) Louisiana Department of Revenue Ceases Issuing Contractor Certifications (1/14/10) Nebraska Explains the Taxability of Contractor Purchases (12/18/09) Floor Coverings Purchased by Installer for Exempt Entities Deemed Taxable in Minnesota (12/10/09) Louisiana Explains Immovable Property (11/8/09) Purchases by Missouri Contractor Do Not Qualify for Resale Exemption (8/27/09) Washington Resale Certificate to Be Replaced by Seller’s Permit (8/5/09) Contractor’s Purchases From Out-of-State Vendors Taxable in New York (7/9/09) Nebraska Amends Regulations Relating to Contractors) (6/5/09) Construction of Above-Ground Steam Pipeline Constitutes Capital Improvement in New York (6/5/09) Alabama Trucking Company Held Liable for Tax on Construction Material Deliveries (3/3/09) New York Basement Waterproofing System Taxability Discussed (2/16/09) Virginia Construction Materials Purchased by Church Taxable (2/16/09) New York Taxability of Construction Debris Cleaning and Removal (10/7/08) New Jersey Does Not Require Tax to be Separately-Stated in Multi-Trade Construction Contracts (10/7/08) Wyoming Publishes Guidelines for the Construction Industry (10/7/08) Certain Access Control Security System Components Deemed Capital Improvements to Real Property (9/8/08) Texas Apartment Complex Common Area Repairs Analyzed (8/7/08) Idaho Issues Advice for Contractors (7/2/08) Vermont Taxes Warehouse Racking Systems (4/1/08) Kansas Construction That Alters Building’s Use Is Subject to Tax (4/1/08) Labor and Materials Used in Real Property Improvements Taxable to Contractor, Not Owner in Missouri (4/1/08) Virginia Alters Treatment for Landscaping and Real Property Contractors (4/1/08) Florida: Supplies and Materials in Real Property Improvement Contract Taxable (3/31/08) Installation of Door Locks are Florida Real Property Improvements (3/30/08) Contractor Labor Now Exempt in Nebraska (3/30/08) Mississippi Amends Regulation Concerning Concrete and Asphalt Purchases by Contractors (1/4/08) Building Materials Purchased by an Idaho Contractor Taxable (8/31/07) Mississippi Apartments and Condo Construction Subject to Contractors’ Tax (4/23/07) Idaho Authorizes Rebates to Repay Developers for Construction Costs (4/20/07) Florida Contractors Liable for Taxes on Murphy Beds (2/14/07) Subcontractor Must Present Exemption Certificate at Time of Sale in Texas (12/20/06) Contractors, Not Customers, Owe Tax On Installation Of Cabinetry, Countertops In Florida (4/7/06) Raw Materials, Tools, and Wiring May Be Exempt In Fabrication (4/7/06) Louisiana Clarifies Component Parts and Permanent Attachments To Immovables (4/7/06) Construction Materials Assembled Out-of-State Are Subject to North Carolina Use Tax (4/7/06) Alaska Prohibits Tax on State Construction Contracts (12/6/05) Kansas: Articles Fabricated on Job Site Sourced to Point of Delivery (12/6/05) Tennessee Court of Appeals Rules on Materials Incorporated into Churches (11/21/05) Florida Finds Machinery Used to Construct Electric Generating Unit is Exempt. (7/27/05) Pennsylvania Issues Letter Ruling Stating Purchases of Stadium Turf by a College are Exempt from Tax. (4/22/05) Mississippi Enacts Bill Discussing Unqualified Contracts and Levying a Contractor’s Sales Tax. (3/24/05) South Dakota Governor Signs Bill Providing for Sales and Use Tax Refunds to Certain Fabricators. (3/10/05) South Dakota Creates Bid Calculator for Contractors and Discusses Tax Responsibilities of Specialty Builders. (3/5/05) Pennsylvania Clarifies Taxability of Contractor’s Purchases for a Federal Government Contract. (3/5/05) Connecticut issues new building contractor’s tax guide. (1/24/05) Florida provides guidance on Taxation of Permanent and Removable Shutters. (1/21/05) Georgia Court of Appeals issues decision that a contractor performing a contract for a governmental entity is still subject to tax. (1/21/05) Wisconsin publication provides sales and use tax information for contractors. (12/15/04) Arizona Provides Exemption for Service Fees in Construction Contracts. (10/22/04) Pennsylvania Discusses Taxability of Items Used in School Construction. (10/22/04) New York Places Restrictions on Contracts. (9/17/04) Virginia Gives Credit to Construction Contracts Against Rate Increase. (9/17/04) West Virginia waives sales and use taxes for flood victims. (8/5/04) New Jersey offers exemptions for relocating businesses. (8/5/04) Nebraska clarifies rules for contractors on remittance of tax. (8/5/04) Nebraska law changes impact contractors. (7/28/04) Tangible personal property used for construction of symphony hall in Georgia exempt. (7/28/04) Wyoming Janitorial Services Not Taxable. (6/15/04) West Virginia Truck Scales Deemed Taxable as Capital Improvement. (6/15/04) Iowa construction contractor's materials subject to tax. (5/15/04) Indiana Installation and Delivery Charges Clarified. (5/15/04) Massachusetts kitchen remodeler not required to collect tax. (5/15/04) Louisiana Definition For "Tangible Personal Property" Amended. (5/15/04) Texas Parking Lot Repair Deemed Taxable. (4/15/04) Kansas Optometrist Not Eligible for Project Exemption Certificate. (4/15/04) Alabama retailer responsible for tax on construction supplies and devices. (3/15/04) Continuation of Texas new construction project did not change taxability. (3/15/04) Florida materials used for improvements to real property taxable. (2/15/04) New York one-time sewage connection fee is a taxable activity. (2/15/04) Arizona Construction Manager Not Responsible for Tax. (12/15/03) New Kansas Destination-Based Sourcing Rules Includes Contractors. (12/15/03) North Carolina Modular Home Sales Explained. (12/15/03) Idaho refund for building contractors. (12/15/03) Appliances for apartments in Washington not considered real property. (12/15/03) Utah window coverings taxable. (6/15/03) Wyoming railroad not liable for sales tax. (5/15/03) Arizona contractor denied land-value deduction. (4/15/03) California exemption explained. (3/15/03) Nevada construction contractors' liability. (3/15/03) Taxability of Florida construction materials clarified. (3/15/03) Texas lot surveying service not taxable. (3/15/03) Option 1 contractors taxation in Nebraska clarified. (3/15/03) Pennsylvania asphalt materials may be taxable. (2/15/03) New Mexico subcontractor required to pay gross receipts (sales) tax. (12/15/02) Minnesota delivery of aggregate materials subject to sales tax. (12/15/02) New York contracted finish products are taxable. (11/15/02) Iowa signage production and activities can be taxable. (11/15/02) Tennessee church addition construction addressed. (11/15/02) Massachusetts concrete/asphalt installers are contractors. (10/15/02) Florida materials purchased by municipal utility exempt. (9/15/00) |
