Making clean water in the Greater Orlando area since 2003.
Making clean water in the Greater Orlando area since 2003.
Repairs with Parts or Material
In addition to labor or services, repairs to tangible personal property normally require the repairer to supply parts or materials that are incorporated into or attached to the repaired item. Under Florida law, transactions that require labor and materials to alter, remodel, maintain, adjust, or repair tangible personal property are taxable.
Therefore, when a repairer supplies any parts or materials, the total amount the repairer charges its customer for repairing the tangible personal property is taxable, unless the transaction is specifically exempt. Sales tax applies even if the repairer does not charge the customer for the parts or materials.
“Notice to consumer. Operational, maintenance and replacement requirements are essential for this water treatment device to perform as sold.” Florida Statute 817.558
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