Minnesota Revises Guidance on Repair Labor

Tuesday, January 7th, 2014

 
 
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Minnesota
General

The Minnesota Department of Revenue recently revised its fact sheets on repair labor. The revisions show that labor to repair real property is not subject to tax. The old fact sheet did not address this issue.

Minnesota does not tax construction labor, which includes labor to repair real property. This means that labor to repair electronic and precision equipment is not taxable if the equipment is installed into real property. Such equipment includes HVAC systems, sprinkler systems, and light fixtures.

If a taxpayer collected sales tax from its customers on these kinds of repairs, the taxpayer may file an amended return to get a refund. The taxpayer must refund to its customers any refund from the state.

http://www.revenue.state.mn.us/businesses/sut/factsheets/FS152A.pdf


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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