Multistate Guide to Sales and Use Taxation: Construction provides guidance to construction contractors for dealing with the difficult sales and use tax issues inherent in their businesses, particularly if they operate in several states. In addition to the usual problems in complying with different bodies of law, administering a hodge-podge of state and local tax rates, and dealing with a variety of tax agency audit programs, the contract process and insufficient recordkeeping further complicate an already complicated task.

Sales and use tax laws pertaining to contractors tend to be fairly complex, making compliance very difficult. This Edition of Multistate Guide to Sales and Use Taxation: Construction is designed to help taxpayers in this industry overcome these complexities.

Also included is the text of various individual state publications for contractors, including new state publications from Kansas and revised publications from Arizona, Connecticut, Idaho, Indiana, Iowa, Minnesota, Nebraska, New Jersey, South Dakota and Utah, and an up-to-date state taxation department directory, and a state Internet address directory.

Topics and Contents

Basic Concepts

The Sales Tax

The Use Tax

Exemptions And Exclusions

Services Provided By Contractors

Contractors As Manufacturers

Contracts Performed Outside The Home State

Contracts Performed For Exempt Entities

Subcontractors

General Sales And Use Tax Audit Considerations And Procedures

Specific Audit Procedures And Defenses

Audit Defense -The Administrative Protest Process