White Paper

4 Pages
  • 4 Pages

Multistate Sales Tax Issues for Contractors - What is Subject to Tax?


Understand what is subject to tax and what isn't.

Since the sales and use tax is generally imposed only on transactions involving tangible personal property and specifically identified services, transactions involving the purchase and sale of real property is not, generally, subject to the sales and use tax. Contractors are generally considered to be consumers of tangible personal property that is stored, used, or consumed in the construction, repair, or improvement of real property. This white paper reviews why it is important for contractors to be able to determine if an item retains its character as tangible personal property or if it is converted into real property; and discusses how to make that determination.



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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