Information for Construction Contractors. Terry O Neill Taxpayer Service Specialist

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1 Information for Construction Contractors Terry O Neill Taxpayer Service Specialist

2 Today s Webinar Definitions and details 4 types of contractors Sales tax for each type of contractor Materials, Equipment, Labor Differences between repair and construction Designated Exempt Entities Resources

3 What is a Construction Contract? An agreement to provide labor and materials to build a structure. General contractor, subcontractor, or builder. An individual, corporation, partnership, or other entity.

4 Four Types Contractor Contractor - Retailer Repair Company Manufacturer - Contractor

5 Does Type Matter? Yes. Basis for determining many tax obligations. Must determine if engaged in Contracting or Retailing or Both or Repair. One status must be chosen.

6 What is a Construction Contractor? Consumer of building materials and supplies used in construction contracts. And Pays sales tax on the purchases or Pays use tax to the Department of Revenue.

7 Sales Tax for Contractors New Construction Pay tax on materials when purchased Does not collect any tax from customers Performing Taxable Services Pay tax on materials when purchased Collects tax on labor and materials from customers On Sales Tax Return takes credit for tax paid on materials, if itemized on invoice to the customer

8 QUIZ QUESTION #1a EFG Company is a mechanical contractor and has no retail outlets. EFG rarely sells any of its inventory to other persons or contractors Does EFG pay sales tax when buying building materials? Yes. Since EFG is a contractor, it must purchase all materials with tax paid.

9 QUIZ QUESTION #1b Does EFG charge sales tax on those rare occasions when it sells an item to another person or contractor? Yes. EFG must collect sales tax on the selling price. EFG must have a sales tax permit to report this tax.

10 QUIZ QUESTION #1c Can EFG take credit for the sales tax paid when the materials were purchased? Yes. An adjustment can be made on the sales tax return by entering the amount EFG paid for the item as an other exemption on line 4 of the sales tax return.

11 What is a Contractor Retailer? Generally Have a Store Front supplies & materials frequent retail sales to the public may sell to other contractors builds residential or commercial structures. Must Obtain a Sales Tax Permit and Collect/Remit tax accordingly retail sales taxable repairs materials used in a construction contracts.

12 Sales Tax for Contractor Retailers Buys Tax Free For supplies and materials to be resold. Provide supplier with a valid sales tax exemption certificate Pays Sales Tax To suppliers for supplies and materials not placed in inventory. To the Department if inventory is removed for use by the business.

13 Sales Tax for Contractor Retailers Collects Sales Tax from customers For materials, supplies, and equipment sold without installation When performing a taxable service (repairs) sales tax charged on labor and materials Doesn t Collect/Remit Sales Tax performing a construction contract materials withdrawn from inventory for use in construction projects performed outside Iowa

14 QUIZ QUESTION #2a ABC Company operates a retail outlet that sells lumber and other building materials and supplies. ABC is also a contractor that builds residential and commercial structures. Does ABC pay sales tax when buying building materials? No. Since ABC is a contractor-retailer, it purchases all inventory items for resale.

15 QUIZ QUESTION #2b When using materials to fulfill a construction contract, does ABC pay tax on their cost of the materials? Yes. The materials should be reported as goods consumed on line 2 of the sales tax return.

16 QUIZ QUESTION #2c Does ABC collect tax on materials it sells at retail? Yes. Items that are sold by ABC are subject to sales tax at the over-the-counter selling price.

17 Repair Companies Does Repairs an existing structure that has been damaged. Rarely or Never Sells supplies and materials Build residential or commercial structures.

18 Sales Tax for Repair Companies Itemizes Materials and Labor separately on the bill No sales tax on purchases of building materials and supplies when purchases are for resale give supplier a valid sales tax exemption certificate collect tax on the total bill from the customer

19 Sales Tax for Repair Companies Doesn t Itemize materials and labor: pay tax on the materials when purchased collect tax on the total bill

20 QUIZ QUESTION #3a XYZ is a repair company that separately itemizes materials and labor on bills to customers. Does XYZ pay sales tax when buying building materials? No. XYZ purchases building materials tax free for resale.

21 QUIZ QUESTION #3b RST is a repair company that doesn t separately itemize materials and labor on bills to customers. Does RST pay sales tax when buying building materials? Yes. RST cannot purchase building materials tax free for resale.

22 QUIZ QUESTION #3c Do XYZ and RST have to collect sales tax from their customers? Yes. Both must collect tax on the total bill to their customers.

23 Manufacturer Contractors Sell to contractors or other consumers collects tax on the gross receipts. Make retail sales must hold an Iowa sales tax or use tax permit. May sell or use their products in construction contracts.

24 Sales Tax for Manufacturer Contractors Primarily Manufacturers: Tax is computed on fabricated costs. Materials Labor, Power Transportation to the plant Other plant expenses such as overhead, but it does not include installation on the job site. Primarily Contractors: Tax is computed on the cost of raw materials.

25 Sales Tax for Manufacturer Contractors New Construction does not collect sales tax from the final customer. Taxable repair service may withdraw materials from inventory tax free. tax is collected from the final customer on the labor and materials. Construction contracts outside of Iowa no Iowa sales or use tax is due on the materials used.

26 QUIZ QUESTION #4 A manufacturer-contractor is functioning primarily as a manufacturer. When performing a construction contract, is tax due on the fabricated cost of materials or cost of raw materials? Sales tax is due on the fabricated cost of materials.

27 Barricades Building equipment Compressors Cranes Drill press Dynamite Electric generators Equipment Parts (replacement) What About Tools, Equipment, Supplies, & Materials? Tax is due on items that do not become part of the realty being constructed. Examples include: Forms Fuel Hand tools Lathes Lodging Machinery Pile Drivers Scaffolds Stakes Tools Utilities Vehicles, including grading, lifting and excavating vehicles Warning lights

28 Tax is Due on Building Materials & Supplies asphalt bricks builders hardware caulking material cement central air conditioning cleaning compounds conduit doors ducts electric wiring, connections, and switching devices fencing materials floor covering other than carpeting flooring glass gravel insulation lath lead lighting fixtures lime linoleum lubricants lumber macadam millwork modular and mobile homes mortar oil paint paper piping, valves, and pipe fittings plaster plates and rods to anchor masonry foundations plumbing supplies polyethylene covers power poles, towers, and lines putty reinforcing mesh rock salt roofing rope sand sheet metal steel stone stucco tile wall coping wallboard water conditioners weather stripping windows window screens wire netting and screen wood preserver

29 Some Machinery What Machinery? 5% Excise Tax = Yes Local Option Tax = No Self-propelled building equipment Pile drivers Motorized scaffolding, or Attachments which improve their performance, safety, operation, or efficiency and including replacement parts.

30 Some Machinery Sales Tax = Yes Local Option Tax = Yes Used directly and primarily by contractors, subcontractors, and builders for new construction, reconstruction, alterations, expansion, or remodeling of real property or structures. If rented for this purpose - rental payments are exempt from tax.

31 QUIZ QUESTION #5 A contractor purchases a bulldozer. Should the contractor pay tax? Yes. Iowa 5% excise tax is due.

32 demolition electrical and electronic repair and installation excavating and grading house or building moving landscaping, lawn care, and tree trimming and removal painting, papering, and interior decorating Is Labor Taxable? Only enumerated services are taxable Examples of (enumerated) taxable services related to construction contracts include: pipe fitting and plumbing roof, shingle, and glass repair sign construction and installation welding well drilling

33 Is Labor Taxable? YES when taxable services are performed to repair: Tangible personal property Real property

34 Is Labor Taxable? NO when services are performed on or connected with new construction, reconstruction, alteration, expansion remodeling of buildings or structures.

35 Repair Repair & New Construction What s The Difference? Mend, restore, maintain, replace, or service - restores an existing structure that has been damaged. When in doubt, treat as a taxable repair. Can always apply for a refund of tax paid.

36 Repair Examples Broken or defective glass / windows Individual or damaged roof shingles Original wiring in a house or building Defective: garage door or garage door opener kitchen cabinets tub, shower, or faucet water heater, furnace, or central air conditioning compressor

37 Repair & New Construction What s The Difference? New Construction, Reconstruction, Alteration, Expansion or Remodeling Labor is exempt from sales tax for real property and structures only. Not tangible personal property. You pay tax to the supplier for materials. You do not charge tax to the customer for labor or materials.

38 Examples New Construction To existing structures Building or adding a garage Adding a deck Replacing a roof Adding a new room Installing a modular or mobile home on a foundation Sign installation and well-drilling services when performed in connection with new construction

39 Examples Reconstruction Rebuilding a structure damaged by flood, fire, or other uncontrollable disaster or casualty Reconstruction or Remodeling Replacing an entire water heater, water softener, furnace, or central air conditioning unit that is not defective

40 Examples Alteration Adding a new room by building interior walls Alteration or Remodeling Replacing kitchen cabinets that are not defective Paneling existing walls Laying a new floor over an existing floor Expansion Building a new wing to an existing building

41 Additional Circumstances Is Labor Taxable? Circumstance Timing close/near to construction Physical Relationship Magnitude of Service Is Item Replaced Defective Capital Improvement Both Construction and Repair Example Excavate as part of construction project = exempt; Grade for seed a year after construction = taxable Machinery installed during machinery building construction = exempt Replace a few shingles = repair = taxable Replace an entire roof = construction = exempt Replace working furnace for energy efficient furnace = reconstruction or remodeling = exempt Replace broken furnace = repair = taxable Capital Improvement contracts are not always construction. Must consider total project. Itemize statement for taxable repair labor and exempt construction

42 QUIZ QUESTION #6 A homeowner has a new more energy efficient water heater installed. The existing water heater was in working order. Is the installation treated as repair or new construction? New construction.

43 Designated Exempt Entities private nonprofit educational institution in Iowa nonprofit private museum in Iowa Only the Following municipally-owned solid waste facility which sells all or part of its processed waste as fuel to a municipally-owned public utility tax-certifying or tax-levying body or governmental subdivision of Iowa, including the state board of regents, state department of human services, state department of transportation Habitat for Humanity rural water districts organized under Iowa Code chapter 357A all divisions, boards, commissions, agencies, or instrumentalities of state, federal, county, or municipal government which do not have earnings going to the benefit of an equity investor or stockholder NOTE: Nonprofit hospitals are NOT designated exempt entities.

44 Exemption Certificates Designated exempt entities May issue special exemption certificates to contractors and subcontractors Exemption Certificates allow: Purchase of materials free from sales tax Use of building materials from inventory without tax See Department Web site for more detailed information

45 How it Works Designated exempt entities: Register contracts with Department of Revenue Includes information on contractors and subcontractors. Uses online application. Provide each contractor/subcontractor with an exemption certificate/authorization letter developed exclusively for this purpose. The letters are printed directly from the online application. Contractors and subcontractors give a copy of the certificate to their material suppliers. Allows purchase building materials for the contract free from sales tax. Suppliers should retain this certificate in their records for at least three years.

46 Benefits for Exempt Entities Contracts don t include Iowa sales tax, which lower the bids. They do not need to obtain Contractor s Statements after the project is completed. They do not need to apply to the Iowa Department of Revenue for a refund of Iowa sales tax.

47 QUIZ QUESTION #7 A new nonprofit hospital is being built. Does the hospital qualify as a designated exempt entity? No.

48 On Our Web Site

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50 For Breaking News elists General Business (sales/use) Individual Income (tax professionals) Withholding Motor Vehicle Fuel Cigarette/Tobacco Construction Contractors Government Entities Economic, Fiscal & Statistical Research Iowa Tax Research Library Updates 50

51 Follow Us @IDRTaxPros 51

52 Need More Information? Call us: 8 a.m. - 4:15 p.m. CT / us at 52

53 Questions and Answers and Evaluation Time 53

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