Form Gt-800010 - Sales And Use Tax On Repair Of Tangible Personal Property
ADVERTISEMENT
1
2
3Sales and Use Tax on Repair
GT-800010
R.12/17
of Tangible Personal Property
How sales tax applies to the repair of tangible
personal property.
Definition
Tangible Personal Property – Personal property that may be seen, weighed, measured,
touched, or is in any manner perceptible to the senses.
What is Taxable?
Parts and Materials – When a repair person supplies parts, the total charge to the
customer for adjusting, applying, installing, maintaining, remodeling, or repairing tangible
personal property is subject to sales tax and the applicable discretionary sales surtax.
Sales tax and surtax apply even when parts are provided at no charge.
Labor Only for Repairs– Charges for repairs of tangible personal property needing only
labor or service are not subject to sales tax or surtax. The dealer must keep
documentation to prove no tangible personal property was joined with, or attached to, the
repaired item.
Fabrication Only – Charges for fabrication are subject to sales tax and surtax.
Fabrication occurs when material is cut, threaded, shaped, bent, welded, sheared,
punched, drilled, machined, or is changed in some way from its original state, due to the
work performed on it.
Installation of Tangible Personal Property – The total amount charged for labor or
services, when parts are furnished in the installation of the tangible personal property sold,
but do not become a part of realty, is taxable even though such charges may be
separately stated.
Contractors and manufacturers who furnish and install the following items are considered
to be retail dealers and are required to collect sales tax and surtax on the sales price,
including any installation or other charges:
•
Carpets, except those that become real property
•
Drapes, slipcovers, bedspreads, curtains, blinds, or shades
•
Equipment used to provide communications services installed on a customer’s
premises
•
Garbage can receptacles
•
Household appliances (except “built-in” appliances)
•
Lawn markers
•
Mailboxes
•
Mirrors, except those that become real property
•
Portable ice machines
•
Precast clothesline poles
•
Radio and television antennas
•
Rugs
•
Stepping stones
•
Window air-conditioning units
Repairs Shipped into or Outside Florida – When tangible personal property is shipped into
Florida, repaired, and then shipped back to its owner outside Florida by common carrier or
mail, the amount charged for the repair is not subject to Florida sales tax or surtax. When a
Florida dealer ships tangible personal property outside Florida to be repaired and the property
is returned to Florida, the repair charge is subject to Florida sales tax and surtax.
Florida Department of Revenue, Sales and Use Tax on Repair of Tangible Personal Property, Page 1
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial