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Q:  What are consumable supplies?

A: 

Consumable supplies are those items a contractor uses, or consumes, in the process of construction.  These include:

  • Rented tools
  • Supplies not incorporated on the construction project like:
    • form lumber
    • paint brushes
    • sandpaper
    • materials used to clean and maintain equipment

Just remember that if an item does not become part of the construction project, it is probably a consumable item.

More information
Construction tax guide
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