Capital Improvement Defined Sales tax is not charged to the customer on either the materials or labor charges. Sales tax is not charged to the customer on either the materials or labor charges. Sales tax is not charged to the customer on either the materials or labor charges. Needs to be received within 90 days of completion of the job Contractor pays sales tax on material at time of purchase. Company may not issue a resale certificate to the vendors for the materials purchased.
Contractor pays tax on materials.
Company may not issue a resale certificate to the vendors for the materials purchased. Contractor pays tax on materials. Company may not issue a resale certificate to the vendors for the materials purchased. Materials and labor must be shown separately on invoice and tax charged only on labor portion. If the invoice only shows one amount, then tax needs to be charged on the whole amount.