Tax is due when a draftsman or designer uses a customer's specifications to create delineations, blueprints, designs for printed circuit boards, or other types of drawings. Tax applies whether the drawings are prepared manually or with a computer.
(1) General rule. Except as otherwise provided in this section, service providers who repair, remodel, maintain, or restore tangible personal property belonging to another are providing taxable services.
There is no sales tax on the labor to repair to a motor vehicle. For example, the labor to repair or replace a tire, battery, muffler or shock absorber is not subject to sales tax.
In the state of Texas, some professional services are taxable. Information services, photography, and digital security, for example, are all subject to sales tax. Make sure to check whether your business is subject to sales tax in the state of Texas.
Total sales: This refers to the total amount of revenue your business collected in sales (not including tax)—whether or not the sales were taxable—within the filing period. Taxable sales: This refers to the total amount of revenue you collected in sales (not including tax) that were taxable within the filing period.
Certain nonprofit and government organizations are eligible for exemption from paying Texas taxes on their purchases. Federal and Texas government entities are automatically exempt from applicable taxes.
Services such as shoe shining or repair, appliance repair, furniture refurbishing or upholstering, jewelry repair or cleaning and dog grooming are taxable. See Rule 3.292, Repair, Remodeling, Maintenance, and Restoration of Tangible Personal Property.