Assuming it is a valid improvement, can sales tax, shipping, and delivery charges be included in the
costs of materials? When building a home, in particular, these can really add up between delivery costs of building materials to the sales taxes on each component (lumber, insulation, light fixtures, toilets, etc.).
Does this apply regardless of whether the homeowner or a contractor purchased the materials? Contractors include sales tax & delivery charges in their total bill. As a side note, I believe canceled checks are an acceptable documentation of an improvement. The check amount would cover any sales tax, shipping, and delivery charges included in the total bill.
