CA Warranties and Maintenance Agreements - BOE Guidance

Thursday, March 18th, 2010

 
 
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California issued State Board of Equalization Publication 119 on March 1 walking through the taxability of maintenance agreements and warranties.

Typically, an optional maintenance agreement is not subject to tax in California (software maintenance is an exception). Mandatory maintenance agreements are taxable so long as the underlying item that was sold was taxable as well. Further guidance may be found on the CA website or by contacting TTR at contact@ttrus.com.


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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