Does a Painter or Painting Business Need to Charge Sales Tax in Pennsylvania?
Full Question:
Answer:
Fees for labor are taxed when the labor is expended on a taxable item. For example, repairs to a vehicle, appliance or jewelry are taxable. Labor charges to install or repair items that become part of real estate – such as repairs to a water heater, boiler or new roof – are not taxable.
The following exemption form cannot not be used by a contractor performing services to real property:
http://www.mwivet.com/Portals/4/taxforms/PA.RE.pdf
See also:
http://www.revenue.state.pa.us/portal/server.pt/document/818315/rev-585_pdf
http://www.revenue.state.pa.us/portal/server.pt/document/630164/rev-588_pdf
http://www.revenue.state.pa.us/portal/server.pt/community/sales___use_tax/14702
http://www.post-gazette.com/pg/09060/952236-28.stm