Labor Charges (Publication 108)
Additional Information

To help you learn how tax applies to your own charges for labor, you may wish to obtain one of the regulations listed below or one of our industry-specific publications. You can easily download publications and regulations, or order them from our Customer Service Center at 1-800-400-7115 (TTY:711).

Publications

• 9 Construction and Building Contractors
• 25 Auto Repair Garages and Service Stations
• 34 Motor Vehicle Dealers
• 35 Interior Designers and Decorators
• 37 Graphic Design, Printing, and Publishing
• 62 Locksmiths
• 125 Dry Cleaners

Regulations

• 1506 Miscellaneous Service Enterprises
• 1521 Construction Contractors
• 1524 Manufacturers of Personal Property
• 1526 Producing, Fabricating, and Processing Property Furnished by Consumers—General Rules
• 1546 Installing, Repairing, Reconditioning in General
• 1548 Retreading and Recapping Tires
• 1549 Fur Repairers, Alterers, and Remodelers
• 1550 Reupholsterers
• 1551 Repainting and Refinishing
• 1553 Miscellaneous Repair Operations