Automobile Repair Service equipment & Supplies Manufacturing Forms for San Diego
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FAQ
However, in California, assembly labor is taxable. The exceptions for taxable labor are repair and installation labor.
Reconditioning and rebuilding parts If you repair and return the customer's original part, tax generally applies only to the charge for parts and materials furnished in reconditioning or repairing the part. Repair labor is not taxable.
For more information, you may obtain a copy of publication 116, Sales and Use Tax Records, from or call our Customer Service Center at 1-800-400-7115 (CRS:711). As noted under Labor and services, charges for repair, installation, and maintenance labor generally are not taxable.
Thankfully throughout the State of California, a good auto technician is not required to have a license to repair vehicles! However, just because there is no structured or national criteria does not mean virtually all technicians are equally skilled for a job in an automobile repair shop.
Sales tax does not apply to the full charge for repair services even though the retailer subcontracts the repairs. The tax will apply only to the charge for materials and parts furnished in connection with the repair.
California Bureau of Automotive RepairRegisters and regulates approximately 36,000 California automotive repair dealers.Licenses Smog Check stations, technicians, and inspectors.Licenses brake and lamp stations and adjusters.More items...