California – New Tax Guide for Construction Contractors

SALT Report 2560 – The California State Board of Equalization released a tax guide for construction contractors to help them better understand the complicated tax obligations specific to the construction industry. The guide is divided into the following four sections:
Getting Started – This section provides general sales and use tax resources such as: registration requirements, use tax accounts, filing tax returns, important deadlines, account maintenance and electronic payment options.

Industry Topics – This section covers topics specific to construction contractors such as: sales and use tax obligations, record keeping requirements, different contracts and the tax implications for each type, materials, fixtures, machinery and equipment, subcontractors, and local district taxes that you may be subject to.

Specific Jobs – This section covers the tax obligations for specific contracting jobs such as: the installation of asphalt, counter tops, flooring, landscaping, shutters and blinds, solar panels, custom cabinets, and roofing.

Resources – This section provides links to the information covered in the guide, as well as BOE publications specific to the construction industry. In addition there are links to sales and use tax laws and manuals, web-based seminars, forms, statutory and regulatory information, and access to live help from BOE customer service representatives.

For Further Information

California State Board of Equalization – Tax Guide For Construction Contractors