Sales Tax in PA on Gunsmithing services?

**deangelo1290@comcast.net** · October 17th, 2014, 06:47 PM

Can a gunsmith charge sales tax on services only?
I'm talking about service only, no product.
Specifically an engraving.

**Stooperzero** · October 17th, 2014, 06:49 PM

any 'service' can be taxed.

**deangelo1290@comcast.net** · October 17th, 2014, 06:56 PM

Originally Posted by Stooperzero

any 'service' can be taxed.

Are you referring to gunsmithing service?

I already know that legal services are not taxed and funeral services are not taxed.

**Stooperzero** · October 17th, 2014, 07:38 PM

https://revenue-pa.custhelp.com/app/...a-sales-tax%3F

**deangelo1290@comcast.net** · October 17th, 2014, 08:02 PM

Originally Posted by Stooperzero

https://revenue-pa.custhelp.com/app/...a-sales-tax%3F

Thanks!
Perfect answer. I have to pay a smith for service on Sunday. He doesn't take checks. I will pay in cash and needed to calculate the exact amount so that I have it counted out and in an envelope when I arrive. Was unable to get ahold of him to get the exact total.

**GonzoGeezer** · October 18th, 2014, 07:36 AM

Ok, so what category applies? #1?

**tl_3237** · October 18th, 2014, 10:35 AM

Originally Posted by Stooperzero

https://revenue-pa.custhelp.com/app/...a-sales-tax%3F

Originally Posted by GonzoGeezer

Ok, so what category applies? #1?

I would guess #4 for engraving - altering personal property. Gunsmith repairing would also be taxable.

061 Pa Code § 31.5. Persons rendering taxable services.

(a) Imposition. The following services rendered upon tangible personal property are ‘‘taxable services’’ whether or not tangible personal property is transferred in conjunction with the rendition of the services:

(1) Repairing, altering, mending, pressing, fitting, dyeing, laundering, drycleaning or cleaning tangible personal property other than clothing or footwear. Effective July 1, 1971, charges for repairing, altering, mending, pressing, fitting, dyeing, laundering, drycleaning or cleaning clothing or footwear are exempt from tax. For example, if a bookcase is taken to a carpenter to have a defective shelf repaired, the charge for the repair is subject to tax. However, if a shoe is taken to a shoe repairperson to have a heel fixed, the charge for the repair is not subject to tax.

**DavidTM** · January 15th, 2015, 03:32 PM

I'm going to go with #1 as the definition of "Imprinting" is:

im·print
verb
gerund or present participle: imprinting
imˈprint/
1.impress or stamp (a mark or outline) on a surface or body.
"tire marks were imprinted in the snow"
synonyms: stamp, print, impress, mark, emboss, brand, inscribe, etch
"patterns can be imprinted in the clay"

Not that it really matters.....but the bottom line is yes, it's a taxable service. BTW, shoe repair is not subject to tax as long as the shoe being repaired is a "shoe" that is suitable for "everyday wear." So, a special shoe such as for baseball, football, soccer, dance etc, would be taxable. But work shoes, safety shoes, tennis shoes (Sneakers), and what is "ordinary everyday footwear" is non-taxable.

FWIW

Dave