Publication 62, Locksmiths

This publication provides locksmith businesses in California with a guide to how sales and use tax and regulations apply to their business operations. It breaks down how tax applies to labor, materials, and supplies for different types of jobs, such as making keys, repairing locks, installing hardware, and doing construction‑related work. It also explains basic responsibilities like keeping good records, filing tax returns, and using resale certificates correctly.

The publication also explains when a locksmith is treated as a retailer versus a consumer of materials, and how tax works differently for jobs on personal property compared to real property. It covers how trip charges, delivery fees, leases, and fabrication labor are taxed, and provides guidance on lump‑sum billing versus time‑and‑materials billing. It also describes the 10 percent materials rule and how to handle invoices that include both taxable and nontaxable charges.

If you need help

If you need assistance with topics in this publication, call our Customer Service Center at 1-800-400-7115 (TTY:711) or chat with us. Customer service representatives are available to assist you Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. You may also email us.

Please note: This publication summarizes the law and applicable regulations in effect when the publication was written. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the information in this publication and the law or regulations, decisions will be based on the law or regulations and not on this publication.

Revision July 2026