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Exemptions on Purchases for Repair

If you repair personal property, you DO NOT have to pay the tax on purchases of:

  • Parts you will resell over-the-counter
  • Parts installed in customer property under mandatory maintenance contracts; or
  • Parts that will be installed on property you are repairing for which a separate charge will be made.

You DO have to pay the tax on:

  • Purchases of parts and supplies used in lump-sum billing; and
  • Items you use yourself such as tools and stationery.
  • Materials and supplies consumed in repairing property but which do not become a part of the property, such as soaps, rags, masking tape, and sandpaper

For additional information, feel free to view the Business Tax Tip #7 and Business Tax Tip #8.

 



 
Links for Repair Labor Exemptions
Business Tax Types
Sales and Use Tax
Filing Information
Tax Exemptions
Repair Labor Exemptions
  Repair Exemptions FAQs
  Trade-ins and Core Charges
  Miscellaneous Repair Exemptions
  Exemptions on Purchases for Repair
 
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