在建筑行业的成功需要有能力成本有效地创建一个建筑围护结构, 结构或支持系统,以及几乎所有关于建筑公司的财务决策, has a tax consequence. 下文概述了对建筑承包商最常见的销售税影响.

MATERIALS & SUPPLIES
Contractors must pay sales tax on the cost of all materials, supplies, and equipment to complete a construction contract.

Tax Tip: 你可以把这笔税作为材料成本的一部分转嫁给你的客户. Do not itemize it separately on customer invoices.

如果你卖修理零件或材料给你的客户没有安装, you have made a retail sale.

Tax Tip: 在零售销售的总销售价格上收取销售税,并在你的客户的发票上逐条列明.

If you are a contractor and also make retail sales, 何时纳税以及如何纳税的规则取决于:

  • Whether you know how the items will be used when you buy them
  • 它们是用于建筑合同还是零售销售
  • 在某些情况下,无论你是“主要的零售商”还是“主要的承包商”

You are primarily a contractor 如果您的商业采购至少有50%用于建筑活动

  • Pay sales tax on all purchases.
  • 如果你以零售的方式出售任何物品,扣除你已经付了销售税的材料成本.

You are primarily a retailer 如果你至少有50%的商业采购是为了零售.

  • Do not pay sales tax on your purchase.
  • Give supplier completed Certificate of Exemption.

CONTRACTS WITH EXEMPT ORGANIZATIONS
当你与诸如教堂之类的免税组织签订合同时,你就欠销售税, schools, and government agencies. In order to buy materials tax exempt, the exempt organization must designate you as its purchasing agent. The written contact must include all of the following:

  1. The appointment has been made.
  2. 豁免组织在交付点获得所有材料和用品的所有权.
  3. 所有材料和用品的损失风险由豁免组织承担.
  4. 豁免组织对所有有缺陷的材料和用品负责,包括那些纳入不动产的.

你有责任保存证明采购代理关系存在的文件, such as a letter indicating the above information, copies of written contract including all four items noted above, and evidence of the organization’s exempt status. 你还必须保存为豁免项目购买的所有材料和用品的记录.

豁免单位不得委托承建商为其采购或租赁承建商完成工程承包过程中使用的设备. The exemption only applies to building materials, equipment, and supplies that become part of the improvement to real property.

AGGREGATE & CONCRETE SALES
如果合计卖方交付并散布合计材料,则买方无需进一步调平或移动, the sale is considered an improvement to real property and not taxable. 总销售者必须就其用于完成合同的应税产品或服务的成本支付销售税或使用税.

当集料卖方将集料堆成一堆时,以及/或当施工合同不要求他们将集料堆成一堆以便不再平整或移动时,集料卖方必须对材料和运输费用收取销售税.

预拌混凝土从预拌混凝土车出售,未安装, is taxable, including transportation, delivery, or other service charges.

WAYFAIR
The U.S. 最高法院推翻了1992年奎尔案判决中确立的实体目前nexus标准. North Dakota in the landmark South Dakota v. Wayfair, Inc. case. States can now require certain retailers, with no physical presence, 收取和汇款适用的销售或使用税收的销售交付到其所在州的地点.

Starting October 1, 2019, 明尼苏达州的小卖家例外条款不要求远程卖家收取销售税,直到他们连续12个月的销售额总和:

  • 200 or more retail sales shipped to Minnesota
  • $100,000 or more in retail sales shipped to Minnesota

Note: 在计算此例外时,不包括任何买方为转售而购买的销售. Purchaser should give you a completed Form ST3, Certificate of Exemption claiming an exemption for resale. 2017年8月是计算该企业是否符合小卖方例外条件的最早月份.

WHAT DOES THIS MEAN?

Wayfair案对建筑业最大的影响是所有明尼苏达州卖家的要求, regardless of their location, 根据客户收到应税产品或服务的地点来征收州和地方销售税. 建筑企业倾向于在多个地点和建筑工地进行经营,因此,确定是否/何时需要缴纳当地销售税是很重要的. 见下面的例子,详细说明如何来源销售和确定哪些税是适用的:

EXAMPLE 1
A construction business is physically located in St. Paul, Minnesota. A customer from Rochester, Minnesota visits the store in St. Paul and purchases materials. In this example, the customer takes the materials with them when they leave, 所以物品的所有权是在商店的实际位置转移的. 根据材料评估的税收是明尼苏达州一般税率销售税加上任何适用的圣. Paul.

EXAMPLE 2
A construction business is physically located in St. Paul, Minnesota. A customer from Rochester, 明尼苏达州在网上购买物资,然后把它们运到他们在罗切斯特的家. 该销售的税收评估将是明尼苏达州一般税率销售税和任何适用的罗切斯特地方税收, 因为当客户在家中收到物品时,物品的所有权就转移了. 如果客户来到实体店并要求将材料运送到他们家里,采购也将是Rochester. Keep in mind, 运输材料的费用应该包含在销售价格和全部税费中.

QUESTIONS?
您负责研究或联系每个州,以确定您的销售税登记和报告要求. 如果你不了解州税法的变化和新税法, 这可能会让你的建筑业务面临罚款和未付税款的利息费用的风险——可能会在多个州发生.

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