This guide will assist you in determining which construction projects may qualify for a direct allocation of local 1% tax. A temporary allocation of local use tax associated with construction projects can provide an agency with a much-needed boost in local tax revenue. Learn the different rates that make up the total statewide base sales and use tax rate, who is and is not eligible for a jobsite sub-permit, how to apply for a jobsite sub-permit, contract wording, and more.
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