Is there a distinction between repair and maintenance services, and new construction, when the qualified business owns the property being worked on?
No. Repair and maintenance services, and materials and supplies purchased for such services or for new construction, are all exempt, as long as the work is done for the qualified business and at its zone location. If the materials or supplies are purchased by a contractor (or a subcontractor), the contractor completes a UZ-4, obtainable only from the qualified business. After completing the UZ-4, the contractor may issue copies to its vendors or its subcontractors. Any subcontractor must attach its name, address and certificate of authority number (in addition to the name, address and number of the contractor) and then give the UZ-4 and attachments to its vendors.
Related Questions
- A contractor, which is a qualified business, buys building materials for construction on, or repair of, property of an owner who is not a qualified business. Does the contractors exemption apply?
- Is there a distinction between repair and maintenance services, and new construction, when the qualified business owns the property being worked on?
- How does Coastal Property Services handle maintenance and or repair issues?
