[California x]

State Board of Equalization Clarifies Sales Tax on T&M Construction Contracts.

Posted by Tom Squeri on Mar 18, 2015

There has been some confusion among construction contractors recently about the California State Board of Equalization’s (“Board” or “SBE”)position on the application of sales tax to materials provided by a construction contractor working under a time and materials (“T&M”) contract.  The confusion stems from an unclear “Summary of Application of Tax for Construction Contractors” table that was attached to a February 8, 2012 letter sent to licensed contractors throughout the State, and comments made to some contractors by SBE agents who claimed that contractors owed sales tax any time they added mark-up to materials on a T&M job.  Even the regulation that governs the application of sales tax to construction contractors—Regulation 1521—is not a model of clarity regarding what is and is not taxable on T&M contracts.
Read More

Home Improvement Contracts and Time and Materials Pricing

Posted by Tom Squeri on Mar 18, 2015

A recent legal presentation at Graniterock’s Concrete and Building Materials Expo has generated a lot of discussion.  One of our speakers told the audience that it is unlawful for a contractor and a homeowner to enter into a contract for home improvement work where the price term is based on “time and materials” (“T&M”).  Several in the audience were surprised to hear this, and questioned whether the statement is true.  After all, T&M contracting is relatively common, and when done correctly is a good way to ensure a fair price for both parties to the contract. 
Read More

The Easton Family of Santa Cruz

Posted by Rose Ann Woolpert on Mar 18, 2015

Toward the end of the 19th century, many ambitious young men were drawn to careers in mining and construction. They dreamed of opportunity in the untapped riches of the West. Wallace Stegner’s novel, Angle of Repose, tells one such story and provides insight into the life and aspirations of western geologists and engineers of that era. The Easton family of Santa Cruz had three sons who followed a similar path, became civil engineers and played a large role in the early story of Graniterock and the development of California.
Read More

Changes to Construction Law in 2012: Prevailing Wage Violation Penalties; Off-Haul Trucking

Posted by Kevin Jeffery on Mar 18, 2015

This is the third in a series on Changes to the Construction Law 2012 by Kevin Jeffery, Graniterock Legal Counsel.
Read More

Changes to Construction Law in 2012: LLCs Can Now Become Licensed Contractors

Posted by Kevin Jeffery on Mar 18, 2015

This is the second in a series on Changes to the Construction Law 2012 by Kevin Jeffery, Graniterock Legal Counsel.
Read More

Changes to the Law in 2012: Prompt Payments to Subcontractors & Public Works Retention

Posted by Kevin Jeffery on Mar 18, 2015

This is the first in a series on Changes to the Construction Law 2012 by Kevin Jeffery, Graniterock Legal Counsel.
Read More

California Employment Report

Posted by Bruce W. Woolpert on Mar 18, 2015

CALIFORNIA EMPLOYMENT REPORT… 
Read More

Graniterock Team Member Recieves President’s Award

Posted by Keith Severson on Mar 18, 2015

GRANITEROCK TEAM MEMBER RECIEVES PRESIDENT’S AWARD  
Read More

Prevailing Wage Requirements Expanded to Off-Haul of Road Construction Materials

Posted by Tom Squeri on Mar 18, 2015

Prevailing Wage Requirements Expanded to Off-Haul of Road Construction Materials
Read More

California Supreme Court Holds Injured Employee of Independent Contractor Cannot Sue the Contractor’s Hirer for Injury Caused by Cal/OSHA Violation

Posted by Kevin Jeffery on Mar 18, 2015

When the employee of an independent contractor suffers an injury on the jobsite, can the employee recover damages from the entity or individual who hired that independent contractor?
Read More

Recent Posts


Tags