This session will cover essential tax concepts for construction services, including an introduction to Use Tax and guidance on reporting requirements. Participants will gain a clear understanding of key definitions within construction services, the distinctions between residential and nonresidential services, and the tax responsibilities for each party involved. Additionally, the session will define exempt entities and provide practical insights from real-world tax reporting examples, offering valuable takeaways for effective compliance and reporting in the industry.

Learning Objectives:

• What is and how to report Use Tax
• Understand key definitions related to construction services
• Understand difference between Residential and Nonresidential services
• Understand each party’s tax responsibilities
• Be able to clearly define what is an Exempt Entity
• Key takeaways from real business tax reporting examples

Andrea Alvara 

Auditor, State Comptroller of Public Accounts

Andrea has been with the Texas State Comptroller for approximately four years. She obtained an Accounting degree from UTEP and specializes in Sales and Use Tax audits and refunds for the Oil and Gas Industry.

Gabriel Moreno

Auditor, State Comptroller of Public Accounts

Gabriel graduated in 2002 with an accounting major. He has a strong construction background having worked in the industry as a plumber. Prior to moving to El Paso, Gabriel was an income tax auditor for the State of Oregon