California Sales Tax for Interior Designers - Repair Labor

Repair labor is the repairing, refinishing, or reconditioning of an item to refit or restore it for its original use.

Alteration of used items includes mending, shortening or lengthening, taking in or letting out, or otherwise altering used items such as bedding, draperies, or other personal and household items.

When your alterations merely refit or repair an item for which the item was created or produced, charges for the alteration of used items are not subject to tax.

Examples of nontaxable repair labor include:

  • Refinishing or putting a faux finish on a client’s antique table.
  • Cleaning a client’s used rug.
  • Dyeing a client’s used rug.
  • Relining old draperies.                                                                                                                                                           

Source: California Department of Tax & Fee Administration (CDTFA)

 

Course: https://salestaxsolutions2000.com/california-sales-tax-interior-designers


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