Multistate Guide to Sales and Use Tax: Construction (2008)

Topics and Contents

Basic Concepts
The Sales Tax
The Use Tax
Exemptions And Exclusions
Services Provided By Contractors
Contractors As Manufacturers
Contracts Performed Outside The Home State
Contracts Performed For Exempt Entities
Subcontractors
General Sales And Use Tax Audit Considerations And Procedures
Specific Audit Procedures And Defenses
Audit Defense -The Administrative Protest Process