Charging sales tax is a good question for the accountant to explain. Short answer, no. Long answer:
IL IRS
"Are construction contractors required to collect sales tax? (top)
When construction contractors incorporate tangible personal property into real estate under a construction contract, they are not authorized to collect tax from their customers. In this situation, the contractor is considered to be the end user of the tangible personal property and incurs a Use Tax liability, on the cost price of the property incorporated into real estate, which he either pays to his suppliers or self-assesses and remits to the Department. If a construction contractor, however, sells tangible personal property to customers over-the-counter, he is making retail sales, and is required to collect sales tax just like any other retailer. Please refer to the Illinois Administrative Code; Sections 130.1940 & 130.2075."
I guess is the IRS just does not trust us to collect and pay it. Less trouble for me.
Tom
