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Construction Use Tax

Construction Use Tax

Construction & Contractors

According to Tax Regulation 13 (TR13), there are taxes assessed on construction projects, including construction equipment and contractors. In order to have these assessed, you need to find the appropriate form(s) and submit them to our office. Please refer to the Tax Regulation for specifics.

Reconciliations Expectations

PERMIT ISSUED
(Date permit placard is picked up)
Reconciliation Required Audit May Be Conducted
June 1, 2006 - June 30, 2009 NO NO
July 1, 2009 - June 30, 2010 Voluntary Reconciliation NO
July 1, 2010 and Forward
Final contract price and final project cost is less than $20,000
NO NO
July 1, 2010 and Forward
Final contract price or final project cost is $20,000 or more
YES
Within 90 Days from the completion of the project
YES
(However, on-time submission of reconciliation can result in a “Closed” status, which means no audit will be conducted.)

Common Problems with Reconciliation Returns

  1. Not including all taxable purchases (materials and other tangible personal property) in the taxable amount on line 4.
  2. Claiming credit for other city, state, or county tax on line 8.
  3. Claiming credit for all permit fees and taxes on lines 6 and 7.
  4. Not including the necessary documents to support the reconciliation information.

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