Form D8a Statement Of Arrangements
Description
How to fill out Washington Statement Of Arrangements?
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FAQ
Items Exempt by Law Clothing for general use, see Clothing. Food (grocery items), see Food and Food Ingredients. Prescription and over-the-counter drugs for humans, see Drugs.
While most residential building contractors need a license to work in Minnesota, there are a few exceptions. You don't need a license if: You're an employee of a licensed contractor or a subcontractor who doesn't work directly with the homeowner. Your work is limited to buildings with more than four units.
In Minnesota, sales tax is levied on the sale of tangible goods and some services. The tax is collected by the seller and remitted to state tax authorities. The seller acts as a de facto collector.
Most professional services are not taxable. However, sales of some products may be taxable. This information describes the sales and use tax topics related to professional services. Use the links in the Guide Menu to see information about that topic.
Minnesota doesn't require a general contractor license, per se. However, general contractors will have to carry either a residential building contractor license or a residential remodeler license.
Labor to permanently attach an item to real property is construction labor, which is not taxable because it is an im- provement to real property. Usually, the items stay with the building when it is sold to another party. Labor to repair items attached to real property is construction labor.
You (and any subcontractors) must submit a Contractor Affidavit (Form IC134) to the Minnesota Department of Revenue to verify you have met state withholding requirements. Submit a Contractor Affidavit when you complete work on a government construction project, regardless of the projects dollar amount.
Guidelines for contractors and subcontractors Contractors or subcontractors must pay sales or use tax on the cost of all materials, supplies, and equipment to complete a construction contract. If you're a contractor or subcontractor, pass this tax on to your customers as part of the materials cost.