Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(c) MISCELLANEOUS REPAIRS
315.0555 Locksmith. A locksmith is hired to furnish a new key for a vehicle ignition lock. The locksmith makes separate charges for going to the customer's location, for disassembly and reassembly of the steering column, and for the key.
The charge for travel is for service and is not subject to tax. The charge for disassembly and reassembly of the steering column is regarded as a charge for repair labor which is not subject to tax. It involves the reconditioning of property to refit it for the use for which it was originally intended. The charge for the key is taxable as a sale of tangible personal property. 10/27/82.