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BTLG Table of Contents > Transactions and Use Tax Annotations > 815.0000 Construction Contractors > Annotation 815.0500

Transactions and Use Tax Annotations

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815.0000 Construction Contractors—Regulation 1826

Annotation 815.0500

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815.0500 Sales Tax Reimbursement Under Lump Sum Contracts. A person who contracts with a property owner to furnish and install a fixture is the retailer of that fixture. The fact that the contract is for a lump sum does not automatically mean that the person did not actually collect sales tax reimbursement from the property owner either by separate statement or through a specific tax included price. Therefore, in this case of refunds due from the San Diego Justice Facilities Financing Agency (SDJF), the question of whether sales tax reimbursement was obtained must be answered before it can be determined whether the contractor or the consumer must file a refund claim under the statutory scheme provided for in refunding SDJF taxes. 8/8/94.