Texas Taxes for the Construction Industry- Repair, Remodeling & Restoration
This guidebook was designed for contractors with repair, remodeling and restoration projects in Texas.
- the definition of repair, remodeling and restoration
- lump sum contracts versus separated contracts
- when the contractor should charge sales tax and when the contractor should pay sales tax on purchases
- repair, remodeling and restoration projects with tax exempt entities
- subcontractor responsibilities
- maintenance projects and related exemptions
Added bonuses include cheat sheets for both the billing (AR) and purchasing departments (AP), plus checklists for invoicing customers, determining the taxability of construction related purchases and calculating use tax.