Contractor – Retailer Sales Tax Guidelines
A contractor-retailer is a business that contracts to improve real property and also makes retail sales of building materials, supplies, equipment, and other tangible items.
If you are a contractor-retailer, the rules for reporting tax on your purchases depend on if:
- you know the item’s use when purchased
- it is used in a construction contract or sold at retail
- you are “primarily a retailer” or “primarily a contractor”