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White Paper

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Multistate Sales Tax Issues for Contractors

 

Who is responsible for collecting or paying sales and use tax?

Contractors are generally considered to be retailers when the tangible personal property they purchase is not converted to real property but retains its character as tangible personal property.  In addition, contractors are considered to be retailers of any taxable services they perform. Generally a contractor must obtain a seller’s permit from the applicable taxing jurisdiction if the contractor will be selling items of tangible personal property or selling taxable services.  If the contractor separately charges for the materials – such as under a time and materials contract – sales tax is generally calculated on the marked-up billing price of the materials, whereas if the materials are provided under a lump sum or similar type contract, sales tax is generally calculated on the contractor’s cost of the materials. This white paper reviews what is required of a contractor in situations in which they act as a retailer of tangible personal property.

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Multistate Sales Tax Issues for Contractors

Agenda

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Multistate Sales Tax Issues for Contractors

Faculty

Gary R. Thorup

Gary R. Thorup

Durham Jones & Pinegar

  • Shareholder at the Utah law firm of Durham Jones & Pinegar
  • Practice is primarily focused on state and local tax matters, government affairs, administrative law, but also includes nonprofit/tax exempt organizations, and federal tax controversies
  • Served as an Assistant Utah Attorney General (tax), 1981-1986, including serving as Chief of the Tax Section, 1982-1986; and as Chief General Counsel to the Tax Commission, 1983-1986
  • Member of the Executive Committee and past chair of the National Association of State Bar Tax Sections
  • Has presented and moderated numerous sessions at local and national tax conferences
  • Recognized multiple years as one of Utah’s Legal Elite in Taxation in the Utah Business Magazine
  • Has been recognized in the Mountain State’s list of Super Lawyers (tax)
  • LL.M. degree in taxation, New York University School of Law; J.D. degree, University of Utah; B.A. degree in political science, University of Utah
  • Can be contacted at 801-415-3000 or [email protected]
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Multistate Sales Tax Issues for Contractors

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