![]() The department recommends obtaining a prime contractor's exemption certificate prior to starting work.Ī full list of statistical reports on Excise Taxable Receipts by SIC can be found on the Historical Tax Statistical Reports Page. Subcontractors that do not have a certificate on file for a project are considered prime contractors and are subject to the contractor's excise tax. A blanket certificate cannot be issued to a subcontractor, it must list the specific project. The exemption certificate must show the prime contractor’s excise tax license number, the project location, and description. If a subcontractor hires another subcontractor, the prime contractor must issue the exemption certificate. We have created a easy to use form to help you calculate the contractor's excise tax, please use the link below.Įxcept for projects for a qualified utility, it is the prime contractor’s responsibility to issue prime contractor's exemption certificates to all subcontractors for each project. ![]() This allows you to collect the full amount of excise tax due. Payments submitted electronically are due by the 25 th of the month.Ĭontractor’s Excise Tax Bid Factor Calculatorīecause contractor's excise tax is owed on your gross receipts, which include any taxes collected from the customer, a bid factor of 2.041% may be used to calculate the excise tax when preparing a bid or bill. Payments if you file on paper returns are also due on the 20 th of the month. Returns are due by the 20 th of the month. Returns may be filed either on paper returns or electronically through our online Filing and Tax Payment portal. Tax Return Filing Date Contractor's Excise Tax Bid Factor Calculator Prime Contractor's Exemption Certificate Statistical Reports Qualified Utility Projects Non-Qualified Utility Projects Contractor Owner-Occupied Dwellings Construction Services and Reality Improvement Projects within Indian Country Business Education Program Contractor's Excise Tax Facts Contractor's Excise Tax Online Forms
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