Texas Comptroller Finds Roofing Contractor’s Repair, Remodeling Services, Sales, Purchases Not Exempt From Sales Tax

The Texas Comptroller of Public Accounts Feb. 7 affirmed a sales and use tax assessment against Taxpayer, a commercial roofing contractor. Taxpayer performed nonresidential work and billed lump sum for new construction projects, repair and remodeling jobs, and out-of-state jobs. The Tax Division (staff) issued the assessment. Taxpayer requested redetermination. The staff agreed to remove some purchases. However, disputes remained. The Administrative Law Judge noted: 1) Taxpayer provided no exemption certificates or other documentation to establish that the audit erroneously assessed tax on tax exempt sales; 2) Taxpayer provided no documentation to support its contention that the audit included nontaxable ...