COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Repair or maintenance labor is not taxable when stated separately from other taxable charges on the bill.
Parts and other materials used to provide the repair or maintenance are taxable to the customer. They are not taxable if covered by a manufacturer’s warranty or recall. See the Maintenance Contracts and Warranties.