||The prime construction contractor and all subcontractors are consumers of all items that are not incorporated into the final project. The contractor and subcontractors are consumers of tools, equipment and supplies used in performing the construction service, including equipment rentals. As a consumer, the contractor and subcontractors must pay retail sales tax or use tax on such items. This tax is merely an overhead expense for the contractor that is passed on to the applicant in the same manner as any other overhead expense. It is not a deferrable tax on the applicant. Therefore, it cannot be deferred or waived even if it is itemized on the contractor's bill to the applicant.