Hal,
From the publication mentioned above:
Services to real property are classified as either a capital improvement or a repair, maintenance or installation service.
Repair and maintenance relates to keeping real property in a condition of fitness, efficiency, readiness and/or safety or to restoring it to such condition.
I think your resetting the Breaker would fit here (restoring to a condition of readiness)
In the case of a job that constitutes repair or maintenance, if you are a property owner who:
- purchases materials and supplies only and performs your own labor, you pay tax to the supplier on the materials and supplies.
- purchases materials and supplies and hires a contractor to perform the labor, you pay tax to the supplier on the materials and supplies and to the contractor for the labor
- purchases materials and supplies and labor from a contractor, you pay tax to the Contractor on the total charge.
This shows that Labor alone is taxable if it is not part of a Capital Improvement project.
Bill
