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Labor is taxable when parts are supplied as part of the service.

If no parts are required for the service then the labor is not taxable.

Repair Labor Only

Charges for repairs of tangible personal property needing only labor or service are not taxable. The dealer must keep documentation to prove no tangible personal property was joined with, or attached to the repaired item. The sales tax and surtax apply when parts are used in the repair even if the parts are provided at no charge.

There are exceptions to the answer above. There are five types of services that are specifically subject to sales tax in Florida, even if there is no tangible personal property provided. (1) Investigation/Security Services, (2) Commercial Cleaning Services, (3) Commercial Pest Control Services, & (4) Detective Services. There is a fifth as well - imposed on people that manage rental property for other people.

I am a Florida CPA/Attorney that does almost nothing but Florida sales and use tax controversy. I hope this addition to the answer helps. James Sutton, CPA, Esq www FloridaSalesTax com

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10y ago

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