What labor charges for work done on motor vehicles are taxable?
• Labor charges to install new or upgraded component parts or accessories are taxable. See our notice titled “If you install or apply tangible personal property.” • Labor charges to paint a motor vehicle are taxable. See our notice titled “If you are engaged in motor vehicle painting.” • Labor charges to repair or replace a used, worn, or damaged part or accessory are not taxable. See our notice titled “If you provide repair or maintenance services to tangible personal property.