I just started a new position as V.P of Project Management for a sub-contractor. I have noticed that the company is paying taxes to the state for all product that are bought through a out-of-state manufacturer and installed in a new building.
While this question is more proper for your accountant, in general construction firms do not have to collect sales taxes on services they provide; but are treated as consumers of supplies and materials used in construction projects and generally have to pay sales or use taxes at the time of purchase.
I hope this informaiton was helpful. Best of luck.
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