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Sales Tax Rules for Construction

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Sales Tax Rules on Contracts to Improve Real Property

Rules 3.291 and 3.357
I. Commercial Jobs (Non-Residential)

A. New Construction (No Tax on Labor)
1) Separated Contracts
 
a. Purchase material tax-free under resale certificate.

b. Material amount is subject to tax.

c. Bill and collect tax from customer or

d. Obtain valid resale/exemption/direct pay certificate in lieu of tax

2) Lump-Sum Contracts
 
a. No tax is collected from customer.

b. Pay tax on purchase price of all material for all jobs except

school districts and nonprofit and public hospitals.

c. Issue valid exemption certificate for material and equipment consumed in performing contracts with school districts and non-profit and public hospitals.

B. Repair / Remodeling (Labor is Taxable)
 
1) Separated or Lump-Sum
 
a. Purchase material tax-free under resale certificate

b. Total amount of billing is subject to tax

c. Bill and collect tax from customer or

d. Obtain valid resale/exemption/direct pay certificate in lieu of tax

e. Work on buildings listed in the National Register of Historic Places and repairs due to declared natural disasters are considered as new construction.

A. New Construction or Repair / Remodeling (No Tax on Labor)
 
1) Separated Contracts
 
a. Purchase material tax-free under resale certificate