White Paper

5 Pages
  • 5 Pages

Overview of Multistate Sales Tax Issues for Contractors


Contractors should ascertain the applicability of sales and use taxes even prior to making a bid.

Sales and use tax is a tax generally imposed on transactions involving a final or ultimate consumer of tangible personal property or certain enumerated taxable services. The final or ultimate consumer of construction materials or services can sometimes be difficult to determine. Some even question who is the final consumer of the concrete, wood, nails, and drywall used by a contractor to construct a building. States may vary on their treatment of contractors in specific situations, but some general principles apply across most jurisdictions.  This white paper provides an overview of sales and use tax.



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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