Minnesota DOR Publishes Sales Tax Fact Sheet on Contractors

The Minnesota Department of Revenue Dec. 1 published a revised fact sheet explaining how sales and use tax applies to contractors and subcontractors who build, alter, repair, or improve real property; or sell products at retail. The fact sheet includes information on: 1) taxable sales price of the lease or rental of portable toilets; 2) when sellers are required to collect local sales taxes; 3) real property; 4) contracts with exempt organizations; and 5) aggregate and concrete sales. [Minn. Dep’t of Revenue, Sales Tax Fact Sheet 128, 12/01/18]

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