Sales and Use Tax - R. 04/25 - Repairs to Tangible Personal Property

Sep 27, 2026

Provides general guidance on Florida sales and use tax for repairs to tangible personal property, including what qualifies as tangible personal property and typical taxability of repair charges. Explains how tax treatment differs when repairs involve parts or materials versus labor or service only, and clarifies rules for items shipped into or out of Florida for repair. Covers warranty repairs, service warranty claim documentation requirements, insurance-related repairs, applicable tax rates, and how repair businesses purchase parts and materials using resale certificates.

LanguageEnglish

CategoryHealthcare

FormatPDF

Pages2

Reading Time5 min

AccessFree to download

Repairs to Tangible Personal Property

Repairs with Parts or Materials

Repairs with Labor or Service Only

Items Shipped Into or Outside Florida for Repair

Factory or Manufacturer Warranty Repairs

Service Warranty Repairs

Insurance Claims and Repairs

Sales Tax Rate on Repairs

Purchases by Repair Businesses

GT-800010 Sales and Use Tax – R. 04/25 Repairs to Tangible Personal Property This publication provides general information about Florida sales tax on repairs to tangible personal property. The information provided does not cover every situation and is not intended to change the law or its meaning. Generally , most repairs to tangible personal property are taxable, unless an exemption or exclusion applies. Businesses engaged in repairing tangible personal property for others are required to register with the Florida Department of Revenue to collect, report, and remit Florida sales tax. To register or obtain information about registering, visit [floridarevenue.com/taxes/registration](floridarevenue.com/taxes/registration). Tangible personal property is personal property that can be seen, weighed, measured, touched, or is in any manner perceptible to the senses. Examples of tangible personal property include but are not limited to: • Jewelry • Clothing • Electronic Devices • Furniture • Motor Vehicles Repairs with Parts or Materials In addition to labor or services, repairs to tangible personal property normally require the repairer to supply parts or materials that are incorporated into or attached to the repaired item. Under Florida law, transactions that require labor and materials to alter, remodel, maintain, adjust, or repair tangible personal property are taxable. Therefore, when a repairer supplies any parts or materials, the total amount the repairer charges its customer for repairing the tangible personal property is taxable unless the transaction is specifically exempt. Sales tax applies even if the repairer does not charge the customer for the parts or materials. Example: ABC Company (ABC) just finished a lawn mower repair. It was a simple fix. There were just a few loose bolts that had to be adjusted and tightened. One bolt caused a little difficulty, but with a little lubricant , the bolt was able to be tightened. ABC charged its customer $50 to tighten the bolts. The $50 charge is taxable because the repairer provided lubricant that was incorporated into the repaired lawn mower. Repairs with Labor or Service Only When a repairer provides labor or service only to repair tangible personal property and the repairer can establish by evidence in its records that it did not furnish any parts or materials that were incorporated into or attached to the repaired item, the charge for the repair is exempt. Example: Mary’s favorite bracelet keeps coming off. She notices that the clasp isn’t closing all the way, but she is afraid to try to fix it herself. She takes it to DEF Company (DEF) for repair. DEF adjusts the clasp. The repairer did not have to use any parts or materials. DEF provided Mary an invoice for a clasp adjustment of $25 with a notation “Labor Only” and includes the documentation in its records. The $25 labor-only charge is not taxable because the repairer did not provide any parts or materials that were incorporated into the bracelet. Items Shipped Into or Outside Florida for Repair When tangible personal property is shipped into Florida, repaired, and shipped back to its owner in another state, the charge is not subject to Florida sales tax because the owner is not taking possession of the repaired item in Florida. When tangible personal property is shipped out of Florida, repaired, and shipped back to Florida, the repair is taxable. Factory or Manufacturer Warranty Repairs When a new tangible item is repaired under a factory or manufacturer’s warranty provided with the product at no additional charge, the covered parts and materials are exempt if paid for by the factory or manufacturer. Service Warranty Repairs The payment of a claim for repairs to tangible personal property under a taxable service warranty are exempt when payment is made directly by the service warranty issuer to the repairer. The repairer must document the following information on the repair in

FAQs

Are most repair charges for tangible personal property taxable in Florida?

Generally, most repairs to tangible personal property are taxable unless an exemption or exclusion applies.

When can a repair charge be exempt if the repairer provides labor or service only?

If the repairer can document that it furnished no parts or materials incorporated into or attached to the repaired item, the labor or service-only charge can be exempt.

How are repairs treated when items are shipped into Florida for repair and then shipped back to another state?

If tangible personal property is shipped into Florida, repaired, and shipped back to its owner in another state, the repair charge is not subject to Florida sales tax.

Sep 27, 2026

Uploaded by Danger Angel