Taxable benefits are such as cleaning or repairing shoes, repairing appliances, renovating or upholstering furniture, repairing or cleaning jewelry, and maintaining dogs. For example, telecommunications services are mobile and local telephony services, including mobile or satellite telephony and voIP (VoIP) services, fax services, pager services, SMS services and e-mail (not included on the internet). A collection service is an activity of recovery or adaptation of a debt in arrears, recovery or adaptation of a debt or withdrawal of ownership that is the subject of a debt. For example, costs related to the provision of one of the following services are taxable: many companies consider that services provided in combination with goods sold (e.g.B. Pool and pool cleaning, computer and maintenance, building materials and installation), are not taxable, but this is often not the case. Delaware, Hawaii, New Mexico and South Dakota tax the most services. Still others, such as Texas and Minnesota, are actively expanding the controllability of services. Personal services provided by a massage parlour, Turkish bath or accompaniment service are taxable. It is particularly difficult for companies that sell goods or services in several states to know what rate to calculate and what the VAT rules are. No state has the same VAT legislation. Cable TV service is the broadcasting of video programs, with or without the use of cables, to subscribed or paying customers. The insurance services of taxable persons include the assessment of damage and loss, inspection, investigation, settlement or processing of claims, actuarial analysis or loss research and prevention.
If a sale includes both a product and a service, some states use a true object test to determine the controllability of the transaction. If the main purpose of the transaction (the actual object) is the sale of taxable real estate or equipment, the entire transaction is subject to turnover tax. If the main purpose of the transaction is rather to sell a tax-exempt service, the entire transaction is generally exempt. However, entertainment services and places that offer entertainment services are not limited: in addition to the above-mentioned taxable services, other types of sales, which can generally be considered as “services”, are taxable, such as the sale, processing or processing of personal tangible property. The term “collection service” does not include the recovery of court-ordered child support or medical maintenance of children, or the recovery of current credit accounts and real estate, including mortgage payments and rents. Fees for these services are not taxable. The establishment or provision of credit information (or part of credit information) in exchange for royalty or other consideration is a credit information service. A credit statement is any statement about a person`s creditworthiness. Pest control and destruction, waste collection or disposal, janitor and conservation services (including sweeping or cleaning of parking lots), landscaping and lawn care (including tree surgery and plant lease) and surveying are taxable real estate services. States regularly change the rules relating to the controllability of products and services, and the responsibility for staying at stake through the changes lies with companies. .