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clients have opened motor vehicle repair shops and the taxability of sales is a frequently asked question letamp;#39;s take a look at common situations where sales tax and exemptions to sales tax apply the cdtfa which is the agency that collects this tax in california have various publications that can provide guidance to specific industries that you may operate in this short presentation will be focused on repair shops but there are many publications out there for example restaurants may find publications 22 115 and 281 useful in administering sales tax in their businesses this podcast is focused on repair shops in california but we will provide a few examples of sales tax situations in other states where clients may be domiciled also the principles of sales taxation can be applied to other industries but of course situations will vary if you have questions regarding your particular business my contact information will be at the end of this podcast so in california sales tax