Construction Sales Tax 101

Held in the training room at Grassi & Co.’s Jericho office, Matthew McCullough, Tax Controversy Senior Manager, led the discussion in a room of 25-30 construction professionals.

Talking points include:

  • The need for construction contractors to pay sales tax when purchasing materials used for construction projects
  • Although most purchases are taxable at the time of purchase, the good news for construction contractors is that they may not need to collect sales tax upon the sale of a completed construction project
  • What are the exceptions to contractors needing to collect sales tax from their customers?
  • Nexus
  • Audit Issues including fixed asset purchases, materials purchases, revenue, sampling, penalties and interest
For additional information on this training course, and to receive a copy of the presentation, contact Carl Oliveri at coliveri@grassiadvisors.com