TITLE

Sales and Use Overview of Repair and Maintenance

AUTHOR(S)
Jeannotte, Jennifer R.
PUB. DATE
July 2001
SOURCE
Journal of State Taxation;Summer2001, Vol. 20 Issue 1, p57
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Sales taxes are generally imposed on the sale of tangible personal property. Services that are most frequently taxed are those that are performed on tangible personal property. Repair and maintenance of tangible personal property is an intriguing subject. The various ways that states distinguish between nontaxable and taxable services allow for very few generalizations to be made. Sales of repair services are taxed unless an exemption applies. Usually the service must be separately stated to be covered under this exemption. Lump-sum repairs including materials and labor are treated differently depending on how the state treats labor. Repair return rules vary when tangible personal property is sent out of state for repair and then returned. Some states require collection of tax where the item was repaired; others allow the tax in the destination state. Maintenance and service contract treatment often varies from state to state as well. Additionally, whether the contract involves just parts, just repair, or both will impact the treatment. This article discusses the tax treatment of repair and maintenance in four states: Ohio, Illinois, Florida Wisconsin.
ACCESSION #
6873256

 

Related Articles

  • Charges for auto services not taxable.  // Sales & Use Tax Alert;10/1/2012, Vol. 22 Issue 17, p7 

    The article discusses New York's provisions and sales use tax exemptions on automobile services such as preventive maintenance and warranty recovery.

  • An Uneasy Marriage: Sellers and Certified Service Providers. Moore, Stephen // Journal of State Taxation;Spring2003, Vol. 21 Issue 4, p65 

    Explores the relationship between certified service providers and sellers under the Uniform Sales and Use Tax Administration in the U.S. Rights and responsibilities of both parties in the area of sales and use tax audits; Implications for policies on taxation.

  • St. Louis Voters to Decide on Use Tax; Cardinals Say No to Car Rental Levy. Shields, Yvette // Bond Buyer;01/05/2001, Vol. 335 Issue 31051, p3 

    Reports on the ballot measure in Saint Louis, Missouri, seeking approval for a use tax on large purchases outside the state in an effort to boost the amount of money available to redevelopment projects in older areas of the county. Projected revenue from the measure; Use of proceeds from the...

  • Multistate Taxation. Haldi, John; Liptak, Kristi A. // Corporate Business Taxation Monthly;May2001, Vol. 2 Issue 8, p31 

    Reports on the decisions of state trial and appellate courts in the U.S. on several cases involving state sales and use taxation in 2001. Ruling of the Tennessee Chancery Court for Davidson County on the case of America Online Inc. on March 12, 2001; Ruling of the Georgia Court of Appeals on...

  • SST taxability matrix revised.  // Sales & Use Tax Alert;11/1/2010, Vol. 20 Issue 19, p7 

    The article reports on the state of Oklahoma's revision of its Streamlined Sales and Use Tax (SST) taxability matrix.

  • Website hosting not taxable.  // Sales & Use Tax Alert;5/1/2011, Vol. 21 Issue 8, p7 

    The article reports on the revision of a technical bulletin on the sales and use tax treatment of computer software and services by the Vermont Department of Taxes, to show that website hosting is not subject to tax when a website design is maintained on a remote server.

  • Return due date changed.  // Sales & Use Tax Alert;4/1/2011, Vol. 21 Issue 6, p6 

    The article states that, effective October 1, 2011, the due date for a Nebraska sales and use tax return is the 20th of the month following the prior reporting period.

  • Vendors allowed credit.  // Sales & Use Tax Alert;4/1/2011, Vol. 21 Issue 6, p7 

    The article reports that, effective January 1, 2012, vendors and direct payers who pay Wyoming sales and use taxes on the 15th day of the month taxes are due, instead of the usual last day of the month, will be allowed a credit for accounting and tax reporting expenses incurred.

  • Transportation regulation adopted.  // Sales & Use Tax Alert;10/1/2012, Vol. 22 Issue 17, p7 

    The article discusses the provisions and coverage of Rhode Island Division of Taxation's implementation of a sales and use tax regulation on taxable transportation services such as taxicabs, limousine services, and charter bus services.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics