Quote:
Originally Posted by Jeff_Green My work is basically going to be repair/maintenance in both residential AND commercial and billing would be a labor charge and a materials charge. Materials would show the tax on it. |
Based on your above response as repairs:
Residential - Labor is not taxable; materials are taxable.
Commercial - Entire charge is taxable regardless of whether you separate the charges or not.
I suggest you go to the below link and read Rules 3.291 and 3.357. There is a section that defines and disusses maintenance (non-residential) in 3.357, as well.
http://info.sos.state.tx.us/pls/pub/readtac$ext.ViewTAC?tac_view=5&ti=34&pt=1&ch=3&sch =O&rl=Y