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A subcontractor is a party which agrees to perform part or all of the obligations of another party (main contractor) under a separate contract (master contract) with the ultimate employer (employer).
This district is intended to promote and preserve a low-density residential character and maintain open space and natural features. The principal land use is single-family dwellings and uses incidental or accessory thereto. Lot size of at least 43,560 sq. ft is required in this district.
Maintenance, Repair, Replacement and Alteration construction activities, collectively referred to as MRRA activities, are specifically excluded from the prime contracting classification. MRRA activities entail contracting activities on existing property.
Under Arizona's statutory sales tax structure, prime contractors are liable for sales tax on their gross contracting receipts minus the standard 35% labor deduction. Subcontractors, if they can establish that they were working for a taxable prime contractor, will be exempt from the sales tax.
There are four major types of land use zoning: Functional zoning. The most prevalent form of zoning where land use zones are defined according to their function, such as commercial, residential, or industrial.Form-based zoning.Intensity zoning.Incentive zoning.
In the US, sales tax is generally charged on tangible personal property such as a toothbrush or a lamp. And it's generally not charged on labor such as accounting services or, you guessed it, construction.
The sale of tangible personal property is subject to tax but the installation labor is exempt if it is separately stated on the invoice and in the company's books and records.
Cleaning services, landscaping services, parking, and repair services are also subject to tax in many states. More white collar services, such as accounting, legal, and medical services, are generally exempt.
In Arizona, contractors do not pay transaction privilege (sales) tax on the materials that they purchase. Instead, transaction privilege tax is calculated on the gross proceeds of the sales or gross income derived from the job, including labor.
Sedona Arizona Horse Property a. A minimum of 1 acre is required for the maintenance of animals.