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Miscellaneous and Shop Materials

You must collect tax on charges for "miscellaneous materials" such as gaskets, which are incorporated into repaired property if you state the charge for these miscellaneous materials separately.

You do not collect tax on charges for "shop materials" such as sandpaper, drill bits, soap, rags and masking tape, used in making repairs but not incorporated in the repaired property.

If a miscellaneous or shop materials charge includes both materials consumed in making repairs and those that are incorporated in the repaired item, the entire amount of the charge is taxable.

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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