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Act 2004-638
8/23/2004  Removes contractors' exemption

Governor Riley has signed Act 2004-638 to become effective July 1, 2004.  This removes the exemption from sales and use tax on tangible personal property to be incorporated into realty pursuant to a contract with governmental entities or public educational institutions.

Contractors will now owe sales or use tax on purchases to be used in contracts with governmental entities and public educational institutions.