Should service technician charge sales tax

I own an indoor shooting range. Once every three months a factory technician comes makes adjustments and repairs. The technician does not sell us any parts. If parts are needed, we supply them from our box of spare parts. Should he charge sales tax on the fee for his visit?

In California, sales tax is applied to the retail sale of tangible personal property when it changes hands. That being the case,  the technician would not charge sales tax for the service s/he provides for the adjustment or repairs for equipment already sold and installed. Were s/he providing repair parts, sales tax would be applied on those items, but not on the labor to install.

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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