(1)(a) Where parts are furnished by the repairer, the entire charge the repairer makes to a customer for adjusting, applying, installing, maintaining, remodeling, or repairing tangible personal property is taxable.
    (b) Materials which are actually incorporated into and become a part of the tangible personal property repaired, remodeled, or maintained, such as welding rods, solder, body solder, or other surfacing materials, paint, thinner, bolts, nuts, etc., are not taxable when purchased by the repairer. Materials and supplies used by the repairer in making such repairs, etc., but which do not become a part of the property repaired are taxable to the repairer as overhead items. For example: Tools, sandpaper, steel wool, flux, detergents, and the like are not incorporated into the repair or remodeling job and are taxable.
    (2) The charges for cleaning or regulating any item of tangible personal property where lubrication occurs are taxable.
    (3) The provisions of this rule do not apply to contracts covering a combination of work on both real and personal property. Such contracts are governed by the provisions of Fl. Admin. Code R. 12A-1.051
    (4) Charges for repairs of tangible personal property which require labor or service only are taxable unless the repairer (dealer) can establish by evidence in the dealer’s records that the dealer furnished no tangible personal property which was incorporated into or attached to the repaired item. It is immaterial that the cost of the material furnished is insignificant when compared to the cost of the labor involved. For maintenance contracts covering tangible personal property, refer to Fl. Admin. Code R. 12A-1.105
    (5) Labor, parts, and materials used and actually incorporated into and becoming a component part of tangible personal property in rebuilding, repairing, or reconditioning same for resale or exclusively for leasing are exempt.
    (6) Materials and supplies used in the performance of a factory or manufacturer’s warranty are exempt when the contract is furnished with the new equipment guaranteed thereunder at no extra charge and such materials and supplies are paid for by the factory or manufacturer.
    (7)(a) The charge for altering, repairing, or remodeling clothing is taxable. See Fl. Admin. Code R. 12A-1.076
    (b) The charge for refinishing, restoring, or upholstering furniture is taxable.
    (c) The charge for renovating mattresses is taxable.
    (d) The charge for lubrication service, including grease jobs, oil changes, and the like, is taxable.
    (e) The charge for repairing flat tires is taxable.
    (f) The charge for sharpening bits, chains, and blades, including, but not limited to, drill bits, chain saw chains, saws, knives, and mower blades, is exempt when no carbide or any other material or substance is incorporated into or attached to the object sharpened. If any tangible product is furnished and incorporated into or attached to the object sharpened by the dealer, the total charge is taxable.
    (g) The charge for wheel balancing or tire mounting is exempt when no parts, or other materials are furnished by the dealer. If any tangible product is furnished by the dealer, the total charge is taxable.
    (h) The charge for sandblasting articles is exempt as cleaning service when no protective coating or covering of any substance is applied to restore, refinish, or recondition such property. If any coating or covering of any tangible product is furnished and applied by the dealer, the total charge is taxable. Cross Reference – subsection 12A-1.063(40), F.A.C.
    (8) When tangible personal property is shipped into this state, repaired, and shipped back to its owner in another state by common carrier or mail, the amount charged for the repair is exempt. If tangible personal property is sent out of the state to be repaired and returned, the transaction is taxable. Taxable components of the transaction include materials, labor, handling, and packaging charges, and any other charges which are considered part of the sale. Also, see Fl. Admin. Code R. 12A-1.045, to determine whether transportation charges are considered a part of the sale, and included as a component of the transaction.
    (9) The charge for silver plating or chrome plating an article is taxable.
    (10) Charges made by a taxidermist for mounting fish, fowl, or animals are taxable.
    (11) Charges by an interior decorator are exempt when no materials or supplies are used.
    (12) The charge for creosoting new railroad cross-ties, transmission line poles and other items is taxable.
    (13) The charge for refilling a fire extinguisher is taxable.
    (14) The total charges for repairing tangible personal property requiring welding or soldering are taxable.
    (15)(a) The charge for a plain wash job, in which only detergent or water softener is added to the water, is exempt. The purchase of detergents or water softeners for use in the performance of the wash job is taxable to the dealer.
    (b) The entire charge for a wash job, in which wax, silicones, or any other substance is added that forms a protective film or coating, is taxable. The purchase of materials such as wax, silicones, and the like, which form a protective film or coating, is exempt to the dealer. The dealer shall extend a resale certificate to his supplier in lieu of paying tax.
    (c) The purchase of machinery and equipment, parts and accessories, soaps, brushes, or other supplies for operation of a car wash facility is taxable to the dealer.
    (d) Dealers who operate car wash facilities which provide both taxable and exempt wash jobs must maintain documentation to distinguish the taxable status of each transaction. In all instances where a dealer is unable to differentiate and document the taxable status of each transaction, it is presumed that all wash jobs performed at such facility are taxable.
    (e)1. Dealers who operate coin-operated car wash facilities must calculate the tax at an effective rate of 6.59 percent on each taxable transaction. It is presumed that the amount charged for each taxable transaction is adjusted to include tax. To compute the correct amount of tax due, the dealer should divide the total receipts from taxable transactions by 1.0659 to compute the gross taxable sales and then subtract the gross taxable sales from the total taxable receipts to arrive at the amount of sales tax due. If the dealer is unable to distinguish between the taxable and exempt transactions, it is presumed that all wash jobs performed at such facility are taxable.
    2. When a dealer who operates coin-operated car wash facilities can demonstrate to the satisfaction of the Department through its books and records that a lower rate than that which is provided in the preceding subparagraph of this rule is applicable, the tax due on a coin-operated car wash sale shall be at that rate.
    3. The local option surtax effective rates for the sale of other items through vending machines in Fl. Admin. Code R. 12A-15.011(2)(b), are also applicable to a coin-operated car wash.
    (16) Wrecker or towing charges are not subject to tax if the charge is separately stated on the customer’s invoice.
    (17) Repairs, alterations, or improvements to mobile homes which are not classified as real property constitute repairs, alterations, or improvements to tangible personal property and the total charge is taxable.
Cross Reference – subsection 12A-1.007(11), F.A.C.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.02(16), 212.05(1), 212.06(1), (2), (5)(a)1. FS. History-New 10-7-68, Amended 6-16-72, 12-11-74, 12-31-81, Formerly 12A-1.06, Amended 7-7-92, 10-17-94, 8-15-21.