MAPPS monitors tax issues affecting it's member firms, including state sales tax issues. In many states products are taxable and services are not, the states attempt to classify many activities as good rather than services.
This is where MAPPS members in the photogrammetry and mapping come in. Many MAPPS members have received tax notices from the state, or are subject to tax audits, wherein the state claims that mapping and photogrammetry are not services, but instead are subject to sales tax. The documents below are meant to be resources. MAPPS members and private sector firms are encouraged to consult their accountant and tax counsel.
3% Retainage of Architecture-Engineering Services - Section 511 of Public Law No. 109-222
MAPPS also has testified and been an opponent of Section 511 of Public Law No. 109-222, which mandates the sweeping new requirement that Federal, state and local governments withhold 3% of their payments for goods and services. Architecture-engineering firms, including surveying and mapping are already subject to a 10% retainage pursuant to the Federal Acquisition Regulation FAR (48 CFR 52.352-10). A 3% retainage would in effect be 13% withholding on federal contracts.