This guidebook was designed to help contractors with projects in Texas understand the sales and use tax compliance issues associated with new construction projects.
- the definition of new construction per the taxing authority
- lump sum contracts versus separated contracts
- when the contractor should charge sales tax and when the contractor should pay sales tax on purchases
- new construction projects with tax exempt entities
- projects with both new construction and repair, remodeling elements
- subcontractor responsibilities
- development work
Added bonuses include cheat sheets and checklists for invoicing customers, determining the taxability of construction related purchases and calculating use tax.