Taxes 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.