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Finally, ensure compliance with zoning regulations and any restrictions on the sale of tobacco products near schools, parks, or other sensitive locations

If the project valuation is more than $75,000, after the project is complete the contractor is required to file a reconciliation return to determine whether additional tax is due, or a refund is due based upon the actual value of taxable personal property and services included in project

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The practice continues, though it may face increased scrutiny as regulators work to close tax avoidance loopholes