Who Does HICPA Not Apply to?
HICPA does not apply to a person for whom the total cash value of all that person’s home improvements is less than $5,000 during the previous taxable year; a home improvement retailer having a net worth of more than $50,000.000 or an employee of that retailer that does not perform home improvements, with certain exceptions as provided by HICPA; the construction of a new home; the sale of goods or materials by a seller who neither arranges to nor performs, directly or indirectly, any work or labor in connection with the installation or application of the goods or materials; the sale of services furnished for commercial or business use or for resale, if the service takes place somewhere other than at a private residence; the sale of appliances, including stoves, refrigerators, freezers, room air conditioners and others which are designed for and are easily removable from the premises without material alteration; any work performed without compensation by the owner of the owner’s private
