White Paper

6 Pages
  • 6 Pages

Multistate Sales Tax Issues for Contractors - Tax Exemptions


Gain an understanding of why states may have specific exemptions for certain kinds of materials.

The taxation of contractors is based upon statutory or regulatory provisions that impose a tax on transactions involving tangible personal property and taxable services, however, lawmakers in the various states have generally granted certain exemptions from tax that may apply to transactions involving contractors. It is, therefore, important to understand the difference between a “taxing” provision and an “exemption” provision.  This white paper reviews those differences and discusses qualifications for exemptions.



Gary Thorup

Gary Thorup

Dentons Durham Jones Pinegar P.C.

  • Shareholder at Dentons Durham Jones Pinegar P.C.
  • Practice is primarily focused on state and local tax matters, government affairs, administrative law, but also includes federal tax controversies and nonprofit/tax exempt organizations
  • Utah Attorney General – Ass’t. Attorney General (Tax Section)(1981-86), Chief, Tax Section (1982-86)
  • Utah State Tax Commission – Chief General Counsel (1983-86)
  • Utah State Bar Association – chair, Tax Section
  • National Association of State Bar Tax Sections – member and past chair of the Executive Committee
  • Recognized by Utah Legal Elite (Tax)
  • Recognized by Mountain State’s list of Super Lawyers (Tax)
  • Speaker/presenter/moderator at numerous national and Utah-based seminars and conferences on various SALT topics
  • LL.M. degree, NYU School of Law; J.D. degree, University of Utah College of Law; B.A. degree in political science, magna cum laude, University of Utah
  • Can be contacted at 801-415-3000 or [email protected]

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