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White Paper

4 Pages
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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.

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

Agenda

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

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 - What is Subject to Tax?

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