Transcription of Publication 862:(4/01):Sales and Use Tax Classifications ...
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Publication 862:(4/01):Sales and Use Tax Classifications ...
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.
items are installed by a commercial tenant as a trade fixture. As a general rule, a contractor must pay sales tax to its supplier when it purchases tang ible personal property. ... exhaust fans faucets mirrors shower heads sinks tile toilets tubs tub or shower enclosures vanities Replacement of faucets and shower heads. Publication 862 (4/01 ...
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