class userCfs extends moduleCfs { protected $_data = array(); protected $_curentID = 0; protected $_dataLoaded = false; public function loadUserData() { return $this->getCurrent(); } public function isAdmin() { if(!function_exists('wp_get_current_user')) { frameCfs::_()->loadPlugins(); } return current_user_can( frameCfs::_()->getModule('adminmenu')->getMainCap() ); } public function getCurrentUserPosition() { if($this->isAdmin()) return CFS_ADMIN; else if($this->getCurrentID()) return CFS_LOGGED; else return CFS_GUEST; } public function getCurrent() { return wp_get_current_user(); } public function getCurrentID() { $this->_loadUserData(); return $this->_curentID; } protected function _loadUserData() { if(!$this->_dataLoaded) { if(!function_exists('wp_get_current_user')) frameCfs::_()->loadPlugins(); $user = wp_get_current_user(); $this->_data = $user->data; $this->_curentID = $user->ID; $this->_dataLoaded = true; } } public function getAdminsList() { global $wpdb; $admins = dbCfs::get('SELECT * FROM #__users INNER JOIN #__usermeta ON #__users.ID = #__usermeta.user_id WHERE #__usermeta.meta_key = "#__capabilities" AND #__usermeta.meta_value LIKE "%administrator%"'); return $admins; } public function isLoggedIn() { return is_user_logged_in(); } } When is labor taxable as part of a sale in California? – Brandeis & Associates

When is labor taxable as part of a sale in California?


Generally speaking, it’s going to be subject to tax when it’s fabrication labor, that is it’s labor that’s part incurred in fabricating the item of tangible personal property. The other would be a subset of fabrication labor. I call it first assembly labor. So if you buy something and it comes disassembled and you bring it to somebody and have them assemble a brand new item, that would be considered fabrication labor but often times it’s referred to as first assembly labor. It would also be subject to tax. The other thing is, with respect to the non-taxable labor, you want to make sure that it’s separately stated – it’s not built into the price of whatever you’re selling. That would just confuse the matter and that could subject it to sales tax.

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