Get LA R-1029 2012

Under certain circumstances, labor charges are taxable. Labor to fabricate or repair movable property is taxable. Labor charges to construct or repair immovable, or real, property are not subject to sales tax.

Businesses with no physical presence in the state conducting internet sales may register to collect and remit the combined state and local sales tax amount of 8.45% on all taxable purchases of property.

Businesses with no physical presence in the state conducting internet sales may register to collect and remit the combined state and local sales tax amount of 8.45% on all taxable purchases of property.

Generally, tax is due on the entire amount charged for a taxable service, including items such as labor, materials and mileage charges, even if separately stated.

Sales of parts purchased for use in performing service under optional maintenance contracts are exempt from the sales tax in Louisiana.

However, the cleaning and restoration of miscellaneous items other than furniture and structural cleaning are considered to be exempt, so long as certain conditions are met, and the charge for each cleaning job is separately stated. Sales of transportation services are exempt from the sales tax in Louisiana.

Goods that are subject to sales tax in Louisiana include physical property, like furniture, home appliances, and motor vehicles. The purchase of groceries, prescription medicine and gasoline are tax-exempt. Some services in Louisiana are subject to sales tax.

Are sales to churches and nonprofit organizations subject to sales tax? Yes, sales to churches and nonprofit organizations are subject to sales tax unless they are specifically exempted by statute.

You can apply to obtain Louisiana sales tax exemption by filing form R-1048, the Application for Exemption from Collection of Louisiana State Sales Tax with the Louisiana Department of Revenue.

Food sold for home consumption is exempt from the 5% state tax but still taxed at the local level. Meals and prepared food are taxed at the combined rate with additions at the local level in some cases.

Louisiana ~ Sales and Use Tax: Medical Devices Used by Patients Exempt. Beginning July 1, 2017, sales and purchases of medical devices used by patients under the supervision of a physician are exempt from all Louisiana state sales and use taxes.

Generally, tax is due on the entire amount charged for a taxable service, including items such as labor, materials and mileage charges, even if separately stated.

In most states, construction contractors must pay sales tax when they purchase materials used in construction. ... In some cases, this can be an advantage because any markup you charge to your customer on the materials, supplies and labor, won't be subject to sales tax.

Isn't it true that there is no Florida sales tax on labor? ANSWER: It depends. Under Florida's sales and use tax, if no parts were used in the service and the charge was for labor only, then there would be no tax to pay. But if any parts were used in the service work, the store must charge sales tax on the entire bill.

If the labor service is performed on real property, the charge for labor is not subject to sales tax. ... Charges for labor performed on tangible personal property (car repair, lawn mower repair, etc.) are subject to sales tax.