Sales and use taxes: retailer: construction contractor.

The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. A construction contractor generally does not sell materials to his or her customer, but instead uses the materials in furnishing and installing the materials in the performance of a construction contract, with either sales tax applying to the sale of materials to the construction contractor, or if sales tax does not apply, use tax applying to the storage, use, or other…