News & Analysis as of

Construction Industry Sales & Use Tax

Freeman Law

Exemptions from Texas Sales and Use Tax and Construction Contracts

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When the Texas Tax Code provides an exemption from sales and use tax, you’d think everything would be straightforward, right? Unfortunately, it’s sometimes not that simple, especially when it comes to construction contracts....more

Hahn Loeser & Parks LLP

Are Your Ohio Construction Contracts at Risk?

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In Ohio, the sale of taxable tangible personal property or services are subject to the Ohio sales tax. Similarly, the use of taxable tangible personal property or services for which the vendor did not charge sales tax is...more

Freeman Law

Applying Texas Sales and Use Tax to New Construction and Real Property Repair and Remodeling Services

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One of the more complicated areas involving Texas sales and use tax is the taxation of various new construction and real property repair and remodeling services. Determining what’s taxed and what’s not requires delving...more

Buckingham, Doolittle & Burroughs, LLC

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases - September 2020

I. EXEMPTIONS - Resale Exemption - Domokur Aviation Services, LLC v. McClain, Ohio BTA Case No. 2019-694 (September 15, 2020). Applying the Supreme Court’s decision in Pi in the Sky, LLC v. Testa, 155 Ohio State 113,...more

Dentons

Changes to Tax-Exempt Construction Projects

Dentons on

On June 14, the Iowa Legislature passed HF2641 which consists of multiple amendments to Iowa tax law. The bill was signed by Governor Reynolds on June 29 and takes effect July 1....more

Buckingham, Doolittle & Burroughs, LLC

Paving the Way to Tax Refunds | Firm Wins Big for Ohio Heavy Highway Contractors

Buckingham Tax Attorneys Steve Dimengo and Rich Fry recently obtained a favorable ruling from the 9th District Court of Appeals for their client in Karvo Paving Co. v. Testa, 2019-Ohio-3974. This victory enables highway and...more

Smith Anderson

New Sales Tax Law Affecting Construction Industry to Take Effect

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A number of amendments to North Carolina’s sales tax laws applicable to the construction industry took effect January 1, 2017. These amendments will provide welcome relief to many contractors engaged in new construction....more

Polsinelli

New This Month: MO Supreme Court Limits the Construction Industry's Use of Certain Sales and Use Tax Exemptions

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On January 13, 2015, the Missouri Supreme Court issued three decisions on sales and use tax that have limited the construction industry's ability to utilize certain exemptions in those areas. Companies that utilize such...more

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