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Business axes for C Subcontractors, and Repairmen
ksrevenue.govwithout tax. As a contractor, you are by definition the final consumer of the materials, and not a retailer of them. The sales tax is due at the time of purchase even when the materials are used on a project in another state. EXAMPLE: A contractor in Olathe, KS will pay sales tax on building materials purchased from a supplier in Kansas City,