SALES TAX REPAIR EXAMPLES
MARCH 1, 2016 SALES TAX CHANGES
MOTOR VEHICLE REPAIR
"REAL PROPERTY CONTRACTORS"
NORTH CAROLINA SALES TAX INFORMATION
LIST OF ITEMS PUBLISHED BY NCDOR
IF YOU FALL UNDER AN EXEMPT CATAGORY
YOU MUST BE VERY CAREFUL NO TO BECOME
CLASSIFIED AS A RETAILER.  FOR EXAMPLE
PUTTING A DRINK MACHINE OR A SNACK
MACHINE IN A WAITING ARE MAKES YOU A
RETAILER AND ALL YOUR WORK IS SUBJECT TO
SALES TAX.  YOU ARE SELLING A PRODUCT.  
YOU MUST NOT "MARK UP" PRODUCTS YOU
INSTALL.  THIS SUBJECTS YOU TO THE SALES
TAX BECAUSE THE TAX ON THE "MARK UP" HAS
NOT BEEN COLLECTED.  YOU ARE SELLING A
PRODUCT AND ALL YOUR SERVICES ARE
SUBJECT TO SALES TAX.

FOR EXAMPLE A WELDER, SEAMSTRESS, OR
SHOE REPAIRMAN- AS LONG AS YOU ONLY
WELD USING WELDING RODS AND
CONSUMMABLES, SEW USING THREAD AND
CONSUMMABLES OR REPAIR SHOES USING
ONLY CONSUMMBALES--- YOU ARE NOT
SUBJECT TO SALES AND USE TAX.

***HOWEVER***

WHEN YOU WELD A PIECE OF METAL ON A
CUSTOMER'S MACHINE, SEW A PATCH ON A
PIECE OF CLOTHING OR USE A PIECE OF
LEATHER OR PUT NEW SHOE STRINGS IN A
PAIR OF SHOES..
YOU ARE SELLING A PRODUCT
...AND..
YOU BECOME A RETAILER AND ALL YOUR
SALES ARE SUBJECT TO NC SALES AND USE
TAX!

AS EXPLAINED TO ME BY THE SALES AN USE TAX ASSISTANCE PHONE LINE
NORTH CAROLINA SALES AND USE TAX ASSISTANCE
PHONE NUMBER
1-(919)-754-2500
9197542500