Construction Contracting Examples

Examples of taxable contracting activity include:

• Construction or demolition of a building
• Road construction
• Land excavation and landscaping
• Installation of permanently attached equipment
• Sales and installation of floor coverings
• Home remodeling
• Repairs to a building
• Construction for a government agency (including the City of Mesa)
• Construction for a church or nonprofit organization
  

Examples of items which are not considered construction contracting:

• Landscape maintenance, lawn mowing (exempt)
• Installation of drapes & miniblinds (retail)
• The sale of manufactured buildings
• Plug-in kitchen equipment (retail)