Sales of materials and supplies to owners of real property to be used by them in erecting,
altering, improving, or repairing buildings, or other improvements are sales to final
buyers, and are not sales for resale and are therefore, taxable. In such cases, the
purchaser of said materials pays the tax to the vendor who in turn remits the tax
as provided in the ordinance.
Contractors engaged in constructing or improving real property, whether on a lump
sum or a cost-plus basis, are deemed to be purchasers and consumers of the materials
used by them. Vendors of such materials are required to collect the tax thereon and
to remit same to the sheriff.
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