[StBernard] sales tax

[Westley Annis]

Point of clarification.  Two types of property on this earth.  Real (don't 
move - immovable) and Personal (movables).  You must charge tax on materials

and labor for materials.  You generally do not charge sales tax on 
immovables.  Once the insulation is purchased at home depot you pay sales 
tax on it.  Once it is placed into the home it is reclassed as an immovable 
and that is why contractors do not charge sales tax on their work because 
once the house is complete it is a finished product as a immovable.

Dan


Dan Johnson
Certified Public Accountant
257 W Causeway Approach
Mandeville, LA  70448
985-626-1102  Voice
985-727-0834  Fax