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Multistate Sales Tax Issues for Contractors

Gain an understanding of the rules of sales and use taxation and be aware of potential exceptions and special applications.

This topic will assist contractors and those dealing with contractors an understanding as to who and what is subject to sales and use taxes, including who is responsible for collecting the sales tax or paying the use tax, e.g. who is the ultimate consumer, the differences in taxation between real and personal property, the taxation of repairs, repair services and installation, and the taxation of intangibles such as warranties. Without an understanding of these basic concepts, a contractor may significantly under-bid the cost and profit related to construction projects, or may be subject to additional taxes, penalties and interest upon audit. This program will not only review basic general rules, but will also discuss some exceptions and special applications.

Runtime: 80 minutes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Who Is Responsible for Collecting or Paying the Sales and Use Tax?

  • The Contractor as the Vendor or Retailer
  • The Contractor as the Consumer

What Is Subject to Tax?

  • Personal Property vs. Real Property
  • Repairs and Installation
  • Warranty Contracts
  • Intangible Property

Tax Exemptions

  • Sales for Resale Exemption
  • Religious and Charitable Organizations
  • Government Entities
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on May 20, 2020.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.25
     
  • CA MCLE 1.25
     
  • CT CLE 1.0
     
  • HI CLE 1.25
     
  • ME CLE 1.0
     
  • NJ CLE 1.6
     
  • NV CLE 1.0
     
  • VT CLE 1.25
     
  • WV MCLE 1.7
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 407422
Published 2020
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