Collecting & Reporting SALES TAX:
- tax.help@cpa.state.tx.us or 800-252-5555
Texas Comptroller BULLETIN, Feb 2008..."Effective Jan 1, 2008, locksmith services are taxable security services. The tax code defines a taxable security service as any service for which a license is required under 1702.101 or 1702.102 of the Texas Occupations Code. The providers must collect state and all applicable local sales tax on the total amount billed for the services provided unless they receive a completed Resale or Exemption Certificate from the purchaser..." |