Transcription of Construction and Building Contractors
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PUBLICATION 9 | MARCH 2016 Construction and Building ContractorsBOARD MEMBERS (Names updated 2016)SEN. GEORGE RUNNER (Ret.)First DistrictLancasterFIONA MA, CPAS econd District San FranciscoJEROME E. HORTONT hird DistrictLos Angeles CountyDIANE L. HARKEYF ourth DistrictOrange CountyBETTY T. YEES tate ControllerDAVID J. GAUE xecutive DirectorFOREWORDThis publication is designed for Building Construction Contractors , subcontractors, and restaurant equipment Contractors . It provides basic information on the California Sales and Use Tax Law and applicable regulations. If you cannot find the information you are looking for in this publication, please visit our website at or call our Customer Service Center at 1-800-400-7115 (TTY:771). Customer service representatives are available to answer your questions weekdays between 8:00 and 5:00 (Pacific time), except state publication complements publication 73, Your California Seller s Permit, which includes general information about obtaining a permit; using a resale certificate; collecting and reporting sales and use taxes; buying; selling; and keeping records.
4. construction and building contractors | march 2016. general application of tax to construction contractors (other than united states contractors)
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