J) A charge for using a thin device or similar to open a locked vehicle is not subject to tax, even when the service provider is a licensed locksmith. Security services provided to a government agency are not taxable. Services such as cleaning or repairing shoes, repairing appliances, restoring or upholstery furniture, repairing or cleaning jewelry and grooming dogs are subject to tax. Whenever we think of a service, the normal reaction or understanding is that it should not be taxed.
Just remember that the state of Texas doesn't have income taxes, so if any state taxes a service, it's probably Texas. If your company is being audited for sales tax, first think about what type of service you offer. If you have to obtain a security license, then, it is a taxable security service. Most of our customers fall into categories 8 and 9 below.
Then remember that during a sales and use tax audit, all your assets and consumables will also be examined to see if sales tax was paid or not. Did you make any deliveries? Did you sell a camera along with your service? You used a camera system and are you the end user of that camera? It's not just about the taxation of the service itself, but about the whole service as a whole. They go on to repair labor, which is not subject to taxation. However, taxes may apply to merchandise or material you transfer to your customer as part of your repair work.
Key, pin or wafer cups, etc. According to another person at the meeting, there is an Android phone app CA Locksmith Calculator that will provide the amount of tax needed for a job. This, according to the California State Board of Equalization, Locksmiths Publication 62, which I will quote and paraphrase. They continue with examples of manufacturing work performed by locksmiths, such as making new keys by duplication or cutting by code.
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New York, NY 10019
(347) 801-2481
https://www.yourlocksmithny.com/
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