Q. Are charges for repairing tires used on a licensable motor vehicle taxable?
A. No. Charges for repairing tires used on a licensable motor vehicle are exempt from tax whether or not the tire is on the vehicle at the time of repair. Charges to repair tires that are not for a licensable motor vehicle are taxable.
Q. Are charges to restore or refinish (paint or stain) tangible personal property such as appliances and furniture taxable?
A. Yes.
Q. Are charges for repairing and maintaining musical instruments, such as pianos, taxable?
A. Yes.
Q. Are charges for gunsmith services taxable?
A. Yes.
Q. Are charges for dry cleaning and laundering clothes taxable?
A. Charges for cleaning and laundering clothes are considered restoration services and are not taxable. However, charges for alterations and repairs such as mending or replacing a button are taxable. See Nebraska Sales and Use Tax Regulation 1-048.
Q. Are charges for sharpening tools and equipment taxable?
A. Yes.
Q. Are charges for the re-calibration of machinery and equipment taxable?
A. Yes.
Q. I am hired to perform tests on machinery or equipment to determine if it is functioning properly. Are these testing charges taxable?
A. No. Services performed to merely test machinery or equipment are not considered taxable repair or maintenance labor. However, if any repairs are made to the machinery or equipment, the total amount charged, including the charge for testing, is taxable.