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Essentials on Texas Sales Tax for the Construction Industry

Contains material from Mar 2021

Essentials on Texas Sales Tax for the Construction Industry
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Session 1: Overview; Texas Sales and Use Tax Rules - This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry.

Session 1: Overview; Texas Sales and Use Tax Rules - Continued This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry.

Session 2: Sales and Use Tax Exemptions; Construction Industry Principles - This session discusses how the Texas tax laws exempt various components of the work performed in the construction industry as well as how the pricing terms of contracts (lump-sum v separated) may generate different sales tax consequences for same types of work.

Session 3: Site Development; Commercial Property Repairs and Remodeling - This session reviews the development of a residential neighborhood and the sales tax consequences of various phases of work, including site development, erosion control measures, utility infrastructures, common areas, new home construction and more. We also discuss the rules and review examples of commercial real property construction and how to distinguish between taxable and non-taxable contracts.

Session 4: Tax-Exempt Jobs; Performing Work in Declared Disaster Areas - This session discusses how the sales tax rules apply to construction work for tax-exempt entities, such as churches, schools, the Texas highway department, etc. We review the water-related exemption rules for MUDs and other providers. We also discuss the unique sales tax rules applicable to contractors who rebuild in governmental declared disaster areas.

Includes: Video Paper Slides

  • Total Credit Hours:
  • 4.25
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 3/31/2025

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1. Part 1: Overview; Texas Sales and Use Tax Rules (Mar 2021)

Allison Cunningham

1.00 0.00 0.00 1.00
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(mp4)
58 mins
(pdf)
166 pgs
(pdf)
109 pgs
Session 1 —58 mins
1.00
Part 1: Overview; Texas Sales and Use Tax Rules (Mar 2021)

This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry.   

Originally presented: Mar 2021 Essentials on Texas Sales Tax for the Construction Industry

Allison Cunningham, Martens, Todd, & Leonard - Austin, TX

Show session details

2. Part 1: Overview; Texas Sales and Use Tax Rules - Continued (Mar 2021)

Allison Cunningham

1.00 0.00 0.00 1.00
Preview Materials

Download session materials for offline use

(mp4)
59 mins
Session 2 —59 mins
1.00
Part 1: Overview; Texas Sales and Use Tax Rules - Continued (Mar 2021)

This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry.   

Originally presented: Mar 2021 Essentials on Texas Sales Tax for the Construction Industry

Allison Cunningham, Martens, Todd, & Leonard - Austin, TX

Show session details

3. Part 2: Sales and Use Tax Exemptions; Construction Industry Principles (Mar 2021)

Jimmy Martens

0.75 0.00 0.00 0.75
Preview Materials

Download session materials for offline use

(mp4)
46 mins
Session 3 —46 mins
0.75
Part 2: Sales and Use Tax Exemptions; Construction Industry Principles (Mar 2021)

This session discusses how the Texas tax laws exempt various components of the work performed in the construction industry as well as how the pricing terms of contracts (lump-sum v separated) may generate different sales tax consequences for same types of work. 

Originally presented: Mar 2021 Essentials on Texas Sales Tax for the Construction Industry

Jimmy Martens, Martens, Todd, & Leonard - Austin, TX

Show session details

4. Part 3: Site Development; Commercial Property Repairs and Remodeling (Mar 2021)

Jimmy Martens

0.75 0.00 0.00 0.75
Preview Materials

Download session materials for offline use

(mp4)
46 mins
Session 4 —46 mins
0.75
Part 3: Site Development; Commercial Property Repairs and Remodeling (Mar 2021)

This session reviews the development of a residential neighborhood and the sales tax consequences of various phases of work, including site development, erosion control measures, utility infrastructures, common areas, new home construction and more. We also discuss the rules and review examples of commercial real property construction and how to distinguish between taxable and non-taxable contracts.

Originally presented: Mar 2021 Essentials on Texas Sales Tax for the Construction Industry

Jimmy Martens, Martens, Todd, & Leonard - Austin, TX

Show session details

5. Part 4: Tax-Exempt Jobs; Performing Work in Declared Disaster Areas (Mar 2021)

Jimmy Martens

0.75 0.00 0.00 0.75
Preview Materials

Download session materials for offline use

(mp4)
40 mins
Session 5 —40 mins
0.75
Part 4: Tax-Exempt Jobs; Performing Work in Declared Disaster Areas (Mar 2021)

This session discusses how the sales tax rules apply to construction work for tax-exempt entities, such as churches, schools, the Texas highway department, etc. We review the water-related exemption rules for MUDs and other providers. We also discuss the unique sales tax rules applicable to contractors who rebuild in governmental declared disaster areas.

Originally presented: Mar 2021 Essentials on Texas Sales Tax for the Construction Industry

Jimmy Martens, Martens, Todd, & Leonard - Austin, TX