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Sales 6: Contractors and Retailer-Contractors

tax.colorado.gov

Sales 6: Contractors and Retailer-Contractors ... A retailer-contractor must obtain a sales tax license, may purchase items for resale tax-free, and must keep detailed ... Depending on the various circumstances discussed above, a contractor may be required to …

  Must, Contractor, Contractor must

Form ST-124:(12/15):Certificate of Capital Improvement:ST124

www.tax.ny.gov

contractor may still show that the transaction was a capital improvement. Contractors and subcontractors must keep any exemption certificate for at least three years after the due date of the last return to which it relates, or the date the return was filed, if later. The contractor must also maintain a method of associating an

  Maintain, Must, Contractor, Contractor must

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