The receipt outlines the services exchanged for the payment and details about the issuer and customer. Some states tax maintenance services depending on what is being serviced.
Table of Contents
- Who Uses a Maintenance Receipt?
- Are Maintenance Services Subject to Sales Taxes?
- What to Include
- Table: Average Maintenance Technician Rates (By State)
Who Uses a Maintenance Receipt?
Any technician or business that provides maintenance services for machinery. Maintenance technicians are necessary for arcades, bakeries, construction projects, factories, hospitals, power stations, refineries, restaurants, and other businesses that use large or heavy machinery to produce products or provide their own services.
Are Maintenance Services Subject to Sales Taxes?
Maintenance services are subject to state sales taxes in the following states:
- Arkansas, Connecticut, Delaware (gross receipts tax), Hawaii, Iowa, Louisiana, Maine (telecommunications equipment), Nebraska, New Jersey, New Mexico, New York, North Carolina, Ohio, Oklahoma, South Dakota, Tennessee, Texas, Utah, Washington, Washington, D.C. (real property), West Virginia, Wisconsin, and Wyoming.
What to Include
- Client name, address, and phone number;
- Company name, address, phone number, email address, and website;
- Description of materials used and their associated costs;
- Description of services and their associated costs;
- Name of maintenance technician;
- Receipt number;
- Service date(s) and time(s);
- Subtotal;
- Tax rate (if applicable);
- Total tax amount (if applicable);
- Total amount due;
- Total amount paid;
- Total balance due; and
- Transaction date.
Table: Average Maintenance Technician Rates (By State)
The national average hourly rate for maintenance services is $21.50 (range of $15.18 to $30.43). However, specific hourly rates for maintenance technicians vary by state. The table below lists the average hourly rates and pay ranges for every state and the District of Columbia (source: Indeed). COLUMNS: STATE – AVERAGE HOURLY RATE – HOURLY RANGE
- Alabama – $20.08 – $13.93 to $28.95
- Alaska – $19.98 – $14.83 to $26.91
- Arizona – $20.96 – $14.76 to $29.77
- Arkansas – $17.76 – $11.95 to $26.39
- California – $22.57 – $16.48 to $30.92
- Colorado – $21.37 – $16.01 to $28.52
- Connecticut – $22.13 – $16.00 to $30.59
- Delaware – $19.60 – $14.50 to $26.50
- Florida – $18.81 – $13.22 to $26.76
- Georgia – $23.07 – $16.14 to $32.99
- Hawaii – $20.67 – $16.12 to $26.51
- Idaho – $18.98 – $13.82 to $26.05
- Illinois – $24.02 – $17.12 to $33.70
- Indiana – $22.19 – $15.83 to $31.12
- Iowa – $22.23 – $15.73 to $31.42
- Kansas – $19.88 – $13.89 to $28.47
- Kentucky – $22.82 – $16.48 to $31.60
- Louisiana – $18.21 – $12.75 to $26.00
- Maine – $21.50 – $15.78 to $29.29
- Maryland – $21.32 – $14.44 to $31.45
- Massachusetts – $23.90 – $16.78 to $34.04
- Michigan – $21.31 – $14.96 to $30.34
- Minnesota – $24.46 – $18.67 to $32.04
- Mississippi – $18.87 – $12.99 to $27.41
- Missouri – $20.21 – $14.44 to $28.28
- Montana – $18.49 – $12.22 to $27.97
- Nebraska – $21.67 – $15.71 to $29.90
- Nevada – $13.81 – $21.08 to $32.19
- New Hampshire – $21.97 – $16.49 to $29.28
- New Jersey – $22.45 – $15.55 to $32.40
- New Mexico – $18.19 – $13.38 to $24.73
- New York – $21.02 – $14.57 to $30.32
- North Carolina – $20.43 – $14.59 to $28.60
- North Dakota – $21.16 – $16.11 to $27.77
- Ohio – $22.63 – $16.47 to $31.10
- Oklahoma – $18.74 – $13.47 to $26.08
- Oregon – $21.84 – $16.43 to $29.03
- Pennsylvania – $21.64 – $15.78 to $29.66
- Rhode Island – $21.41 – $15.99 to $28.68
- South Carolina – $19.97 – $14.17 to $28.14
- South Dakota – $20.51 – $14.19 to $29.65
- Tennessee – $20.47 – $14.50 to $28.91
- Texas – $20.51 – $13.92 to $30.21
- Utah – $20.81 – $15.22 to $28.46
- Vermont – $21.71 – $15.37 to $30.66
- Virginia – $19.85 – $14.03 to $28.09
- Washington – $22.67 – $17.19 to $29.88
- Washington, D.C. – $22.57 – $17.28 to $29.49
- West Virginia – $16.94 – $9.95 to $28.81
- Wisconsin – $23.83 – $17.33 to $32.78
- Wyoming – $18.29 – $11.38 to $29.39