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When it comes to sales tax, the general rule of thumb has always been products are taxable, while services are non-taxable. Under that scenario, if your business sells coffee mugs, you should charge sales tax for those products.
A homeowner acting as their own general contractor may obtain the required building permits and "contract and direct the work of building trades subcontractor(s), not otherwise required to be licensed under section 18-14." In other words, the exception does allow the homeowner to subcontract in the same manner
Five U.S. states (New Hampshire, Oregon, Montana, Alaska and Delaware) do not impose any general, statewide sales tax on goods or services. Of the 45 states remaining, four (Hawaii, South Dakota, New Mexico and West Virginia) tax services by default, with exceptions only for services specifically exempted in the law.
The Missouri Supreme Court has defined an independent contractor as "one who, exercising an independent employment, contracts to do a piece of work according to his own methods, without being subject to the control of his employer, except as to the result of his work" (Vaseleou v. St.
Repair labor, if separately stated, is not taxable. Fabrication or production labors are subject to sales tax, even when separately stated.
In Missouri, there is no statewide license, so the process takes place at a local level. Contractor Training Center is here to help you understand the materials you need to obtain your certification, and the preparations you must take to succeed on your exam.
Sales of tangible personal property are subject to New York sales tax unless they are specifically exempt. Sales of services are generally exempt from New York sales tax unless they are specifically taxable.
In Missouri, there is no statewide license, so the process takes place at a local level. Contractor Training Center is here to help you understand the materials you need to obtain your certification, and the preparations you must take to succeed on your exam.
Business registrationMissouri doesn't make contractors carry licenses, but it does make businesses register with the Secretary of State. Sole proprietorships and general partnerships are exempt, but all other businesses (including any business operating under a fictitious name) must register.
Retail sales of tangible items in California are generally subject to sales tax. Examples include furniture, giftware, toys, antiques and clothing. Some labor service and associated costs are subject to sales tax if they are involved in the creation or manufacturing of new personal property.