Is there a tax on resume writing

I have a resume writing service and email the resumes to my clients upon completion. Do I charge sales tax?

No.  In California, sales tax is applied to the retail sale of tangible personal property when it changes hands. Per the Audit and Information Service Section of the Board of Equalization, since the primary focus of the activity is performing a service, sales tax is not charged.

Michele Day, CPA, MBA, is a sole practitioner based in Dublin, Calif. You can reach her at (925) 551-8100 or

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In accordance with IRS Circular 230, the information on this website is not intended or written to be used, and cannot be used as or considered a "covered opinion" or other written tax advice and should not be relied upon for the purpose of avoiding tax-related penalties under the Internal Revenue Code; promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein; for IRS audit, tax dispute or other purposes.