商业财务第 1204 / 1632 题
A subcontractor invoices $9,000 including $600 of California sales tax on materials. On a lump-sum construction contract where the sub is the consumer, the sales tax is:
a.A job cost built into the owner's price
b.Paid separately by the CSLB for this job
c.Illegal for a subcontractor to charge it at all
d.Refunded to the general contractor later on
解析
Under Regulation 1521 the subcontractor that furnishes and installs the material is its consumer, so the tax is part of the subcontractor's cost and travels into the contract price rather than being billed to the owner as a tax. The CSLB collects licence fees and pays no taxes for anyone. Charging it is not illegal, but it is not itemised as tax to the owner either; it is priced in. And nothing is refunded to the general contractor, who never paid it to the state.
法律依据: 18 CCR §1521免费刷完整 1632 道题库 — 无需注册。
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审核人 Abraham Chen — Licensed California General Contractor (CSLB License #1101856 — 核实)