Is construction site clean-up subject to tax?
. Yes. Charges for the clean-up of a building under construction are subject to tax. Contractors cannot purchase such services tax-free (for resale) from a third party. This service is not considered contractor labor for sales tax purposes. Nor can such services be purchased tax-free under a Purchasing Agent Appointment, Form 17, issued by the governmental unit or exempt entity.
Yes. Charges for the clean-up of a building under construction are subject to tax as building cleaning services. Contractors cannot purchase such services tax-free (for resale) from a third party. This service is not considered contractor labor for sales tax purposes. Nor can such services be purchased tax-free under a Purchasing Agent Appointment, Form 17, issued by a governmental unit or exempt entity.
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- Is construction site clean-up subject to tax?
