Transcription of Pub-862:4/01:Sales and Use Tax Classifications of …
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Pub-862:4/01:Sales and Use Tax Classifications of …
Publication 862 Sales and Use TaxClassifications of CapitalImprovements and Repairs to Real PropertyPub 862 (4/01)This Page Intentionally Left Blank-3-Publication 862 (4/01)About This PublicationPublication 862 provides contractors and their customers (property owners) sales and compensating use taxguidance for distinguishing between a capital improvement to real property and repairs, maintenance, orinstallation services to real property. For this purpose, we include a list of various activities with respect toreal property and identify them as either a capital improvement or a repair, maintenance, or a contractor does a capital improvement for a customer and the customer provides the contractor with aproperly completed Form ST-124, Certificate of capital Improvement, no sales tax is required to be collectedfrom the customer.
Publication 862 Sales and Use Tax Classifications of Capital Improvements and Repairs to Real Property Pub 862 (4/01)
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