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Is a business which provides security services required to collect sales tax on the charge to repair the security system?

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Is a business which provides security services required to collect sales tax on the charge to repair the security system?

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. Yes. The total amount charged to repair a security system is taxable. The charge is taxable regardless of whether the item repaired is annexed property or tangible personal property. See the notices titled “New Sales Tax Laws Affecting Contractors Beginning July 1, 2006” and “If you provide repair or maintenance services to tangible personal property.

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Yes. The total amount charged to repair a security system is taxable. The charge is taxable regardless of whether the item repaired is annexed property or tangible personal property.

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