Roles
9 entries in this section. Every term is a link — open one for the full definition, its sources, and related entries.
- Contractor Defined twice, for two purposes. The tax definition rests on modifying property; the licensing definition rests on being paid to build, repair, or demolish it.
- General contractor A licensing scope covering whole structures rather than one trade. Not the same thing as prime contractor, which is a tax role.
- Manufactured building dealer A dealer in manufactured, mobile, or factory-built buildings. The state places the dealer inside the prime contracting classification; cities tax the same sales elsewhere.
- Materials vendor The supplier a contractor buys from. Not a defined tax term — but on an MRRA project the vendor, not the contractor, is often the party actually taxed.
- Owner Broader than the title holder. The statute reaches an agent and anyone with authority to perform or authorize the work, with a tenant and a property manager named expressly.
- Prime contractor Carries two senses: the contractor holding the owner's contract, and the party liable for the tax. They are not always the same party.
- Specialty contractor A trade contractor licensed for one specialized craft rather than for whole structures. The label is a licensing scope and decides nothing about tax classification.
- Subcontractor A contractor working under a prime rather than contracting with the owner. A subcontractor performing MRRA work remains an MRRA contractor.
- Taxpayer The business that owes the tax, not the customer who pays the price. On a contracting project, which business that is depends on the classification.