Seeing green: States learn the importance of sales tax
Economic nexus is now pretty much the law of the land for all states with a statewide sales tax....
Charges by contractors for real property improvement services are typically exempt from sales and use tax while their purchases in fulfilling their contracts are subject to sales and use tax.
It may sound simple, but there are complications to this end-user/consumer rule. We highlight a few of them below and in-depth in this eBook: