North Country Paving

Matt, the owner of the North country paving co gave me an estimate of dollars for paving of my long driveway which did not include any sales tax I gave half the amount of contract priceWhen he completed the job I wrote another check for the rest of the contract amountMatt did not take the check and told me that I had to pay dollars sales tax alsoThen, I questioned him why sales tax was not in estimate/contractHe make up a story how he was audited and had to pay back all sales taxesReluctantly, I gave him additional money to cover the sales tax for dollarsThen I asked him to send me an invoice sooo many times and finally I got the invoice and took it to my accountantBased on the invoice, my accountant with CPA degree told me that sales tax was not applicable because the work Matt did would go under capital improvementAs a matter of fact, my accountant got very upset and he wanted to report him to IRS for fraudulent tax collectionI asked him not to