<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <HTML xmlns="http://www.w3.org/TR/REC-html40" xmlns:v = "urn:schemas-microsoft-com:vml" xmlns:o = "urn:schemas-microsoft-com:office:office" xmlns:w = "urn:schemas-microsoft-com:office:word" xmlns:st1 = "urn:schemas-microsoft-com:office:smarttags"><HEAD> <META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=us-ascii"> <TITLE>Message</TITLE> <META content="MSHTML 6.00.5730.11" name=GENERATOR><o:SmartTagType name="State" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><o:SmartTagType name="City" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><o:SmartTagType name="place" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType><o:SmartTagType name="PersonName" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:SmartTagType> <STYLE>@font-face { font-family: Tahoma; } @font-face { font-family: Tempus Sans ITC; } @page Section1 {size: 8.5in 11.0in; margin: 1.0in 1.25in 1.0in 1.25in; } P.MsoNormal { FONT-SIZE: 12pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: "Times New Roman" } LI.MsoNormal { FONT-SIZE: 12pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: "Times New Roman" } DIV.MsoNormal { FONT-SIZE: 12pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: "Times New Roman" } A:link { COLOR: blue; TEXT-DECORATION: underline } SPAN.MsoHyperlink { COLOR: blue; TEXT-DECORATION: underline } A:visited { COLOR: purple; TEXT-DECORATION: underline } SPAN.MsoHyperlinkFollowed { COLOR: purple; TEXT-DECORATION: underline } SPAN.EmailStyle17 { COLOR: navy; FONT-FAMILY: Arial; mso-style-type: personal-reply } DIV.Section1 { page: Section1 } </STYLE> </HEAD> <BODY lang=EN-US vLink=purple link=blue> <DIV>What other states charge sales tax on a tuning? As I learned it here in California, tax on a service is only applicable when that service actually increases the value of a product during manufacture. In other words, if my service is part of a production process that is necessary for the completion of a product, or project, then that service is taxable because the value of that product is higher going out the door than it was coming in. Or in the case of us going to the customers home, walking in the door and then walking back out the door when finished. Now rebuilding and parts resale is another thing entirely. Taxable, for sure.</DIV> <DIV> </DIV> <DIV>Curious --</DIV> <DIV> </DIV> <DIV>-- Geoff Sykes</DIV> <DIV>-- Assoc. Los Angeles</DIV> <DIV> </DIV> <DIV> </DIV> <DIV> </DIV> <BLOCKQUOTE dir=ltr style="MARGIN-RIGHT: 0px"> <DIV></DIV> <DIV class=OutlookMessageHeader lang=en-us dir=ltr align=left>-----Original Message----- From: pianotech-bounces@ptg.org [mailto:pianotech-bounces@ptg.org] On Behalf Of Michelle Smith Sent: Monday, December 04, 2006 12:42 PM To: 'Pianotech List' Subject: RE: Sales Tax Thanks </DIV> <DIV class=Section1> Hi Avery.  I’ve been having problems with setting up my sales tax.  I sent them my application, they never responded, and then they sent me a rude bill in which I owed them a ton of money.  I’m meeting with them in <st1:City w:st="on"><st1:place w:st="on">Austin</st1:place></st1:City> tomorrow.<o:p></o:p> <o:p> </o:p> In addition, I was asking other <st1:State w:st="on"><st1:place w:st="on">Texas</st1:place></st1:State> tuners how they do their sales tax when they tune in various cities/districts/etc.  I live in a rural area and am faced with different tax rates based on where I tune.  So much fun!<o:p></o:p> <o:p> </o:p> You’re welcome to chime in on how you handle your tax situation.  Do you itemize the sales tax when you do a tuning or just pull it out of your basic fee?<o:p></o:p> <o:p> </o:p> Have a great day!<o:p></o:p> <o:p> </o:p> Michelle Smith<o:p></o:p> <o:p> </o:p> <DIV> <DIV class=MsoNormal style="TEXT-ALIGN: center" align=center> <HR tabIndex=-1 align=center width="100%" SIZE=2> </DIV> From: Avery [mailto:avery1@houston.rr.com] Sent: Monday, December 04, 2006 1:57 PM To: <st1:PersonName w:st="on">Pianotech List</st1:PersonName> Subject: Re: Sales Tax Thanks<o:p></o:p></DIV> <o:p> </o:p> Michelle, What did you want to know? :-) Avery At 01:12 PM 12/4/2006, you wrote: <o:p></o:p> I just wanted to thank all of you who have responded privately concerning my <st1:State w:st="on"><st1:place w:st="on">Texas</st1:place></st1:State> sales tax issues.  I am certainly getting an education!   Michelle Smith Smith Piano Service <st1:place w:st="on"><st1:City w:st="on">Bastrop</st1:City>, <st1:State w:st="on">Texas</st1:State></st1:place> (512) 466-0238 <st1:PersonName w:st="on">michelle@cdaustin.com</st1:PersonName>      <o:p></o:p></DIV></BLOCKQUOTE></BODY></HTML>