Sales and Use Tax Issues for Construction Contractors
Analyzing the Construction Contract, Real vs. Tangible Property, Compliance Obligations
Course Details
- smart_display Format
Live Online with Live Q&A
- signal_cellular_alt Difficulty Level
Intermediate
- work Practice Area
Corporate Tax
- event Date
Thursday, October 23, 2025
- schedule Time
1:00 p.m. ET./10:00 a.m. PT
- timer Program Length
110 minutes
-
BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
This presentation will provide a comprehensive overview of sales tax issues unique to the construction contracting industry. Our panel of sales and use (S&U) tax experts will focus on real property construction contracts, including identifying key components of these agreements and ensuring proper sales tax treatment for property in these contracts.
Ms. Myers has more than 17 years experience in the sales and use tax field. As a Sales & Use Tax Managing Director at BDO, her responsibility is to manage client projects covering Sales and Use Tax Refund Reviews, Audit Defense, Multi-State Voluntary Disclosure Agreements, Multi-State Transactional Analysis Report preparation, Nexus Surveys, State Letter Rulings, Sales and Use Tax Registrations, Sales and Use Tax Trainings, and Multi-State Compliance.
Ms. Wilps is a Managing Director in BDO’s State and Local Tax practice. She has over 14 years of tax and industry experience assisting tax departments to become compliant with state and local taxes through nexus studies, taxability reviews, registrations, voluntary disclosure agreements and compliance engagements, implementation of custom indirect tax tools, indirect tax overpayment and exposure reviews, and other state and local tax consulting services.
S&U tax treatment of real estate construction contracts varies. A customer who is a manufacturer versus a tax-exempt entity or government contractor may have substantially different S&U tax treatment. Construction contracts for real property compared to tangible personal property are also subject to substantially different S&U tax rules, and what qualifies as real property versus tangible personal property varies by state.
Understanding these distinctions is critical for applying the correct sales tax treatment and maintaining compliance. Tax practitioners working with construction clients need to be able to analyze contract terms and project details to determine the tax consequences and compliance obligations.
Listen as our panel of experienced SALT professionals navigates the complexities of sales tax for construction contractors.
I. S&U tax for construction contractors: introduction
II. Analyzing real property construction contracts
III. Sales tax considerations by customer type
IV. Sales tax considerations by property type
V. Sales tax considerations by contract type
The panel will cover these and other critical issues:
- Identifying key components of real property construction contracts
- S&U tax requirements for real property vs. tangible personal property
- S&U requirements for manufacturers vs. tax-exempt entities
- State variations and considerations
Learning Objectives
After completing this course, you will be able to:
- Identify key contract terms in construction contracts
- Determine how S&U tax for construction projects applies to manufacturers
- Decide how S&U tax is applied to property in construction contracts
- Ascertain S&U tax differences between real property and tangible personal property
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience at mid-level within the organization, preparing complex state income tax forms and schedules; supervisory authority over other preparers/accountants. Knowledge and understanding of state taxation of warranties, including mandatory, option and extended warranties; familiarity with sales tax nexus issues.
Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
Related Courses
Sales and Use Tax Issues for Construction Contractors
Thursday, October 23, 2025
1:00 p.m. ET./10:00 a.m. PT