Pretty sure if the contractor is required to charge sales tax on the full job then he doesn't also pay it on the materials.
Materials Incorporated into Real Estate. Sales of tangible personal property are taxable. For example, if a contractor purchases roofing material in Texas for a Texas project, the purchase is subject to the Texas sales tax.
I'm still pretty sure that there's no double taxation; IOW the contractor doesn't pay the tax on the materials to the store and then charge the property owner for sales tax on the entire job.
Edit: I should say, not supposed to. Contractor could be an idiot or lazy or not a real contractor and charging sales tax that will never actually be paid to the state.
Believe it or don't, but it's the reality of my occupation so I know it firsthand...
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