Exempt. In some states the bill for labor in auto repair shops is exempt from sales tax. Texas and California are examples. Owners of repair shops in those states give customers an itemized bill that breaks down the cost of parts installed and the labor charge for installation.xempt. In some states the bill for labor in auto repair shops is exempt from sales tax. Texas and California are examples. Owners of repair shops in those states give customers an itemized bill that breaks down the cost of parts installed and the labor charge for installation.
1 To claim the credit, children must live with you more than half the year and must not provide more than half of their own support. 2  You must report each qualifying child's Tax Identification Number (TIN) on your return. 3  It's usually the child's Social Security number. tax credit reduces your tax bill dollar-for-dollar, so three qualifying children, for example, can cut what you owe Uncle Sam by $3,000. However, the credit is cut back if your income exceeds the levels listed below.
If you and the child's parent are divorced, you may be entitled to claim the deduction even if your divorce agreement doesn't allow you to claim the child as a dependent for the year. If both parents pay for nursery school or other child care expenses, only the custodial parent is entitled to the credit. For tax purposes, the custodial parent is the parent with whom the child lived the greater number of nights in a year. A non-custodial parent is never eligible to claim the child care credit.