홈
에드워드 김 님 답변
[머니/재테크]
답변일
12/20/2010 10:34:07 PM
Appliance repair labor에 대하여 기본사실은 다음과 같습니다.
1) Repair parts and materials
Repair parts and materials를 별도로 계산하여 소비자에게 청구하거나 또는 parts의 소매 가격이 total charge의 10%를 넘는다면 일반적으로 taxable입니다.
2) Repair labor
만일 Repair parts and materials과 분리하여 보고한다면 Repair labor는 not taxable입니다. 예를들면
- replacing a worn part on an appliance
- installing a stereo in a used car
- altering used clothing
만일 보고가 잘못되었다면 amended return을 해야 합니다. 온라인 작업이 안되므로 다음과 같이 하십시오.
- Make a photocopy of your original return and applicable schedules. For electronically filed returns, photocopy the “Confirm Filing” page and any applicable schedules. Registered eClients can print a copy of the “Confirm Filing” page and applicable schedules. How do I reprint my confirmation page?
- If you cannot obtain a copy of your original confirmation page, download a return and any applicable schedules.
- Write “AMENDED RETURN” at the top of the document.
- Write in the correct information that should have been reported on the original return. Use a different color ink to distinguish from the original information if you are using a copy of a previously filed paper return.
- Attach a cover letter explaining the changes made to the original return.
- Make a copy of the amended return for your records.
- Mail all documents, including any additional payment owed, to the following address:
Board of Equalization
PO Box 942879
Sacramento, CA 94279-7072
1) Repair parts and materials
Repair parts and materials를 별도로 계산하여 소비자에게 청구하거나 또는 parts의 소매 가격이 total charge의 10%를 넘는다면 일반적으로 taxable입니다.
2) Repair labor
만일 Repair parts and materials과 분리하여 보고한다면 Repair labor는 not taxable입니다. 예를들면
- replacing a worn part on an appliance
- installing a stereo in a used car
- altering used clothing
만일 보고가 잘못되었다면 amended return을 해야 합니다. 온라인 작업이 안되므로 다음과 같이 하십시오.
- Make a photocopy of your original return and applicable schedules. For electronically filed returns, photocopy the “Confirm Filing” page and any applicable schedules. Registered eClients can print a copy of the “Confirm Filing” page and applicable schedules. How do I reprint my confirmation page?
- If you cannot obtain a copy of your original confirmation page, download a return and any applicable schedules.
- Write “AMENDED RETURN” at the top of the document.
- Write in the correct information that should have been reported on the original return. Use a different color ink to distinguish from the original information if you are using a copy of a previously filed paper return.
- Attach a cover letter explaining the changes made to the original return.
- Make a copy of the amended return for your records.
- Mail all documents, including any additional payment owed, to the following address:
Board of Equalization
PO Box 942879
Sacramento, CA 94279-7072
