An arbitrator recently ruled in favor of a construction contractor in a sales tax dispute against a business owner for whom the contractor performed remodeling work. Gilbert Bernal of Stahl, Bernal & Davies, L.L.P. testified as the expert witness for the contractor on the sales tax issues concerning whether the contract was a “tax included” contract under the Comptroller’s Sales Tax Rules and the obligations imposed on the parties under the contract’s tax clause. The arbitrator ruled that the business owner was ultimately liable for the sales tax assessed by the Comptroller on the remodeling job.