Do I charge sales tax? (TX / NC)

The definitions the Texas answers turn on

Maintenance: “Maintenance is scheduled, periodic work on real property that is not broken. Maintenance is necessary to keep property in good working order by preventing its deterioration. Charges for maintenance of real property are not taxable.” (TX Comptroller Pub. 94-116, Maintenance of Real Property)

Documentation: “In addition, you must have a contract or other documentation to prove that the services are scheduled and periodic.” (TX Comptroller Pub. 94-116, Maintenance of Real Property)

Residential real property: “Residential real property means family dwellings, including apartment complexes, nursing homes, condominiums, and retirement homes. It does not include hotels or residential properties rented for periods of less than 30 days.” (TX Comptroller Pub. 94-116)

Domestic sewage is not taxable waste removal: “The term does not include any of the following: (A) solid or dissolved material in domestic sewage” (34 TAC §3.356(a)(3)(A) (definition of garbage or other solid waste))

Multiple-use property: “If your contract is to repair, remodel, or restore "multiple-use property" (property used for both residential and commercial purposes), you should call and ask for the guidelines for repairing, remodeling, or restoring such property.” (TX Comptroller Pub. 94-116)

North Carolina’s default

Default rule: “Services to real property are generally repair, maintenance, and installation services subject to sales and use tax unless a person substantiates otherwise.” (NCDOR Services to Real Property Taxability Chart, introduction)

Residential vs. commercial: “Services to leased or rented property are taxed in the same manner as services to property owned by a person.” (NCDOR Services to Real Property Taxability Chart, introduction)

Why six of the 24 answers are withheld

Six combinations have no published answer that names the service. The sources state a general rule that would probably cover them, but “probably” is not what somebody deciding whether to charge a customer tax needs — so those lines say the guidance does not address it and point at the agency, rather than showing a reading as though it were a citation. The readings are kept in the data file, so a future agency source can promote one.

Every answer that IS shown carries a confidence label, because two of them rest on a Comptroller letter ruling read from a third-party transcription rather than on the publication itself.

Lump-sum and separated contracts

For Texas repairs, parts and installations the tax does not change but who pays it does. Under a lump-sum contract you pay tax on materials when you buy them and charge the customer none; under a separated contract you buy with a resale certificate and collect tax on the materials charge. The tool asks which you use only for the services where it matters.