Here is a link for a guide on the sales tax reporting for repair and service contractors. https://tax.ny.gov/pubs_and_bulls/publications/sales/contractors.htm
The answer really depends on how he orders his parts. Does he order them by job, or does he purchase them in stock, and then cost them out to a specific job?
If he orders them by job, then he needs to determine when he orders whether or not the job is taxable or not, and if taxable, then he should issue the vendor a resale certificate.
If he stores the items and then charges out by job the specific items go to - then he should obtain a direct payment certificate so?? he doesn't pay tax on purchase, but then charges and collects
sales tax as he applies them to a specific taxable job.
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