<html> Terry- As others have already pointed out, each state establishes its own definition of that which is taxable.  In New York, services which increase the value of personal property are considered taxable.  Tuning is taxable, but appraising is not.  However, if you show, by whatever documentation, that you are not the end user (i.e. you are rebuilding for resale), then sales tax would be collected (and paid)  by you, when product is delivered to end user, i.e. customer.  As Brian said, you can get detailed information from your individual states's department of taxation and finance.  Again, within New York, individual municipalities can have some variations in rate, or additional local taxes. Good luck. David S At 07:25 AM 05/11/2000 -0400, you wrote: >I sent a piano A out to Ralf for refinishing - he wants to charge me sales >tax. I sent piano B out for refinishing to Bob and he charges no sales tax. >I suppose this is a state-specific thing, but can anyone tell me if one >should pay sales tax for subcontracted services in Florida? What do other >states require? Who in state government should I ask (that knows)? I always >thought that you charge tax for a THING and do not charge tax for a SERVICE. >Ralf says that if I give him my somethingorothercompanyrelated number, he >will not charge me tax, but that I need to charge my client the tax. What's >the deal? I hate the business end of any business! Thanks for any input. > >Terry Farrell >Piano Tuning & Service >Tampa, Florida >mfarrel2@tampabay.rr.com > </html>