[Webinar] 2023 Annual AZ Construction Sales Tax Seminar

October 26th, 9:00 am - 2:45 pm MST
Lewis Roca

Lewis Roca

October 26th, 2023
9:00 AM - 2:45 PM MST
$ 25.00

Cost: $25 for the first registrant, free for additional registrants from your company.

In addition to the old standbys of The Unique Arizona Contracting Tax Structure, MRRA, and That Darn Speculative Builder Tax, Pat and Karen will touch on lots of interesting issues:

  • What’s up with refunds of the half cent Pinal Regional Transportation Authority tax found to be illegal by the Supreme Court in 2022 (the Vangilder case) and why haven’t refunds been processed? Contractors that paid the tax on construction work in Pinal County are eligible for a refund, just like Pinal County retailers.
  • The Department’s proposed procedure for contractors to get a credit for sales tax paid to vendors when a MRRA job turns into a taxable contracting (modification) job.
  • Leases and the Speculative Builder Tax:
    • Does the sale of land subject to a ground lease where the lessee constructed and owns the Improvements trigger the tax?
    • What about entering into a long-term lease (over 30 years) where the lease is an operating lease and not a capital lease?
    • Is the tax imposed on initially entering into a long term lease with a tenant (that requires the lessor to construct the Improvements) or the subsequent sale of the completed Improvements and land to a third party investor?
    • And how do you determine the sales price when a long term lease triggers the tax?
  • Is rock excavation and crushing (with the crushed rock used in a construction project) mining or contracting, and does it matter?
  • Can the Department, after it issues its assessment and taxpayer protests, go back and deny deductions it previously allowed to offset the protested tax amounts?
  • And more...

Attend all the sessions or just the one that you want!

This webinar qualifies for Arizona CPE and CLE credit.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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