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Construction and Building Contractors, Publication 9
CDTFA Publication 9 explains how the sales and use tax falls on a contractor: consumer or retailer, materials or fixtures, and what a lump-sum contract and a time-and-material contract each do to the answer. Questions cite it in two exam sections: Business Finances, and Contract Requirements and Execution. It is department guidance on the Revenue and Taxation Code rather than law.
This is not law
Department guidance on the sales and use tax a construction contractor owes: when the contractor is the consumer of the materials it installs and when it is the retailer of the fixtures it sells, what a lump-sum contract and a time-and-material contract each mean for the tax, and how a job for the United States or for an exempt organization is treated. It is not law: it explains the Revenue and Taxation Code and the sales and use tax regulations, and those carry the rule. Every rate and threshold in it belongs to the edition on its cover.
- Cited as
- Construction and Building Contractors, Publication 9
- Pages
- 40
- Official copy
- PDF from the publisher
Why the wording is not on this page
This is a public document, and nothing here holds its wording back. The corpus reads it page by page from the official copy, and a citation names a page of it, so this page says what the document is, which edition it is, and links that copy.
How a question cites it
A citation to this document carries the publication number and the page number, an exact quote, and the anchor of the page it is on, which counts the pages of the file and not the numbers printed on them. You can check every claim against the copy linked above.
What on this site rests on it
Free practice questions citing this source: