<HTML><BODY BGCOLOR="#ffffff">In a message dated 9/2/02 9:40:52 PM Central Daylight Time, RNossaman@cox.net writes: <BLOCKQUOTE TYPE=CITE style="BORDER-LEFT: #0000ff 2px solid; MARGIN-LEFT: 5px; MARGIN-RIGHT: 0px; PADDING-LEFT: 5px"> >Labor is not subject to sales tax. It is here. Ron N </BLOCKQUOTE> It is here also, but with a twist.  If you go and make an estimate or move a piano- no tax, if you do anything to improve whatever you are working on then you have to charge tax.  That includes tuning, which is considered improving the piano.  By the way this law does not cover car mechanics, go figure. David Koelzer Vintage Pianos DFW</HTML>