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AvaTax for Communications sales and use mapping guidelines (Legacy)

AvaTax for Communications (AFC) Sales and Use uses a system of numbers to represent the Transaction Types and Service Types for the service you wish to tax. Passing valid combinations of transaction and service type pairs provides AFC Sales and Use part of the information necessary to produce the appropriate taxes for a specific jurisdiction.

Transaction and Service Types in Valid Pairing

In order to receive accurate taxes, it is necessary to select a valid transaction and service type pair that matches the service you are providing.  As an aid to selecting the proper transaction and service pairs, TM_00115_AFC Transaction and Service Types lists the valid pairs and provides a description of its primary usage. AFC Sales and Use won't return accurate taxation if invalid transaction and service type pairs are set.

Tax Types 

AFC Sales and Use calculates taxes for the jurisdiction for the transaction and service type pair entered. A list of all the current tax types returned by AFC can be found in AFC Tax Types.

Category Definitions 

The category of a tax type can be used for exemptions by category type.  A list of categories and their definitions can be found on AFC Tax Types.

Attributes

The following table lists the Sales Transaction Attributes that are available for use when defining a sales transaction. Specifying one of these as the sales transaction data attribute (along with any associated properties that may apply as defined in Properties) is sufficient to obtain the tax for a transaction.

When a sale includes more than one attribute (for example if a sale includes the additional purchase of an extended warranty) then additional sales transaction data attribute(s) are specified within the transaction.

Attribute ID

Attribute Name

Description

0

DEFAULT

Products and services where no attribute is sold.

There are no properties associated with Default.

1

DEMURRAGE

A charge for the detention of a vessel (railroad car, trailer, cargo container, etc.) beyond the agreed upon time for loading or unloading.

There are no properties associated with Demurrage.

2

DEPOSITS

Deposits Charged are amounts charged to the customer that will be refunded upon the safe return of the product or property being rented or sold.

Deposits Refunded are amounts refunded upon the safe return of the product or property being rented or sold.

There are no properties associated with Deposits.

3

DISCOUNTS

Reductions to the purchase price of an item.

See Discount Properties for additional details related to this attribute.

4

FINANCE

Fees that are charged to the purchaser based on the extension of credit on a transaction.

See Finance Charges Properties for additional details related to this attribute.

5

FREIGHT

Charges related to shipping products.

See Freight Properties for additional details related to this attribute.

6

INSTALLATION

A service that attaches an item to other property.

See Installation Properties for additional details related to this attribute.

7

SHIPPING AND HANDLING

Charge for combined shipping and processing of an item by the seller.

See Shipping and Handling Properties for additional details related to this attribute.

8

TRADE IN

A sale where part of the transaction price is reduced by another product that is being transferred from the purchaser to the seller.

There are no properties associated with Trade In.

9

SOFTWARE MAINTENANCE

Often sold to a software user to cover future updates and services that may be needed to enhance or repair the software.

See Software Maintenance Agreement Properties for additional details related to this attribute.

10

SERVICE CONTRACT

Cover service that could be considered ongoing maintenance but in addition would cover service that would be considered a repair.

See Service Contract Properties for additional details related to this attribute.

11

MAINTENANCE AGREEMENT

Covers ongoing routine maintenance of property or a previously performed service. It would not cover services that are considered a repair.

See Maintenance Agreement Properties for additional details related to this attribute.

12

FACTORY WARRANTY

A warranty that is sold by the original manufacturer and covers repairs in the event of a defect involving a certain part of the property. This warranty is sold along with the underlying property.

See Factory Warranty Properties for additional details related to this attribute.

13

EXTENDED WARRANTY

A warranty that is sold by a party other than the manufacturer and covers repairs in the event of a defect involving a certain part of the property.

See Extended Warranty Properties for additional details related to this attribute.

Properties

Properties are included to further define options within the attribute. Please see the table below for a complete list of Properties associated with the Attributes.

Discount Properties

There are many different types of discounts and each are taxed differently. Because of this, the discount type must be selected and provided as a property to the transaction. Discount properties are shown in the table below.

Property ID

Property

Description

7

Coupons Third Party

Coupons that are issued by a party other than the vendor. As part of this issuance, the third party will reimburse the vendor for any discount granted to a user of the coupon.

8

Coupons Vendor

Coupons that are issued by the vendor. As part of this issuance, the vendor does not get reimbursed for any discount granted to a user of the coupon.

9

Discount Card

Cards given to the customer by an issuing retailer. Using this card entitles the user to get discounts only open to card holders. An example of this is a grocery store card where certain food items are discounted to card holders.

10

Manufacturing Rebate

A rebate/reduction of price where a retailer or seller is reimbursed for the value of the amount being rebated.

11

Automotive Rebate

Same as a manufacturers rebate with the exception being that it is for an automobile. Note that some states specifically treat this rebate differently than a manufacturer’s rebate.

12

Retailers Rebate

A rebate/reduction of price where a there is no party being reimbursed for the value of the amount being rebated.

13

Cash Discount

A non-reimbursable discount offered to reduce the price of the taxable item or service being sold.

14

Early Payment Discount

A non-reimbursable discount granted to individuals who pay before a preset date.

15

Quantity Discount

A non-reimbursable discount granted to parties who purchase above a certain amount of items or services.

16

Term Discount

A non-reimbursable discount granted to parties who meet the terms and conditions of a sales contract between the vendor and the purchaser.

17

Trade Discount

A non-reimbursable discount granted to those parties in certain industries or trades.

18

Coupon Book Redemption

A non-reimbursable discount granted to those parties who use a coupon from a coupon book or redeem a gift certificate. The book or the certificate was purchased from either a retailer or third party.

Finance Charges Properties

The properties associated with finance charges and descriptions for each are displayed in the table below.

Property ID

Property

Description

21

Original Interest

A one-time or recurring fee charged to the purchaser based on the extension of credit on a transaction.

22

Third Party Interest

Financing for a transaction is obtained from a party other than the seller or purchaser.

23

Re-billed Interest

A one-time or recurring fee charged to the purchaser after the sales transaction has occurred, usually based on a late payment or failure to pay.

Freight Properties

There are three properties associated with Freight. They are as follows:

  1. Paid to Seller – this property is set to “True” or “False” depending upon whether the freight is paid to the seller of the product being shipped.
  2. Common Carrier – This property is set to “True” or “False” depending upon whether the freight services are provided by a Common Carrier.
  3. Seller Required – This property is set to “True” or “False” depending upon whether the buyer has the option to purchase freight.

The table displayed below contains descriptions and examples for all of the possible freight property combinations.

Property ID

Paid

CmnC

SReq

Property Combination

Definition

Example

28

True

False

False

Paid to Seller - Optional

Separately stated shipping paid directly to the seller for freight services provided by the seller. The buyer does have the option on whether to purchase the freight.

A charges to haul items in trucks to B. The freight charge is billed by the seller. B has the option of whether to use their own trucks or have A ship their items.

29

True

False

True

Paid to Seller - Mandatory

Separately stated shipping paid directly to the seller for freight services provided by the seller. The buyer does not have the option on whether to purchase the freight.

A charges to haul items in their trucks to B. The freight charge is billed by the seller. B has no other option under the contract than to use A.

30

True

True

False

Paid to Seller - Common Carrier - Optional

Separately stated shipping paid directly to the seller for freight services provided by a common carrier. The buyer does have the option on whether to purchase the freight.

A uses a common carrier to haul items to B. The freight charge is billed by the seller. B has the option of whether to use their own trucks or have A ship their items.

31

True

True

True

Paid to Seller - Common Carrier - Mandatory

Separately stated shipping paid directly to the seller for freight services provided by a common carrier. The buyer does not have the option on whether to purchase the freight.

A uses a common carrier to haul items to B. The freight charge is billed by the seller. B has no other option under the contract than to use A.

32

False

True

False

Paid to Common Carrier - Optional

Separately stated shipping billed directly to the purchaser by a common carrier who is acting as an agent for the seller. The buyer does have the option on whether to purchase the freight.

A charges to haul items in their trucks to B. The freight charge is billed by the common carrier freight provider. B has the option of whether to use their own trucks or have A ship their items.

33

False

True

True

Paid to Common Carrier - Mandatory

Separately stated shipping billed directly to the purchaser by a common carrier who is acting as an agent for the seller. The buyer does not have the option on whether to purchase the freight.

A charges to haul items in their trucks to B. The freight charge is billed by the common carrier freight provider. B has no other option under the contract than to use A.

34

False

False

False

Paid to Other Carrier - Optional

Separately stated shipping paid directly to the seller for freight services provided by a common carrier. The buyer does have the option on whether to purchase the freight.

A uses a common carrier to haul items to B. The freight charge is billed by the freight provider who is not a common carrier. B has the option of whether to use their own trucks or have A ship their items.

35

False

False

True

Paid to Other Carrier - Mandatory

Separately stated shipping paid directly to the seller for freight services provided by a common carrier. The buyer does not have the option on whether to purchase the freight.

A uses a common carrier to haul items to B. The freight charge is billed by the freight provider who is not a common carrier. B has no other option under the contract than to use A.

Installation Properties

There are 11 different properties describing various types of installation. They are described in the table displayed below.

Property ID

Property

Description

37

General SSTP Rule

General installation not covered by any other listed rule. In an SSTP state, the SSTP Matrix definition for that state will be used.

38

Expenses from Installation

Miscellaneous expenses incurred for an installation such as inbound freight charge or supplies consumed in the installation.

39

Public Utility Service

The installation of a service covered by the appropriate utility regulators in that state.

40

Re-install TPP

The process of uninstalling a Tangible Personal Property item and reinstalling it either in the same or at a different place.

41

Install in Real Property

The act of attaching personal property to real property. The real property qualifies as new construction.

42

Radio/Television

The act of installing a television set or radio to either real or tangible personal property.

43

Air Conditioning

The act of installing an air conditioning unit to real property.

44

Aluminum Siding

The act of attaching aluminum siding to real property.

45

Glass

The act of attaching either windows or mirrors to real property.

46

Floor Covering- Real Prop Attach

The act of attaching floor covering to real property.

47

Floor Covering – Stick and Pad

The act of attaching floor covering to real property by first gluing a pad to the floor and then sticking the carpet on top of the pad.

Shipping and Handling Properties

There are two properties that apply to Shipping and Handling. They are described in the table displayed below.

Property ID

Property

Description

50

Optional

Shipping that is combined with a charge for the processing of the item by the seller. The buyer has the option on whether to accept the charge.

51

Mandatory

Shipping that is combined with a charge for the processing of the item by the seller. The buyer does not have the option on whether to accept the charge.

Software Maintenance Agreement Properties

Software Maintenance Agreement properties are only available in certain combinations. The available combinations are noted below. Definitions and examples follow.

Property ID

Property

Description

Example

54

Optional - Updates

An agreement that strictly involves updates to the software sold. This would not include any agreement that covers service of any kind.

The agreement is purchased with the software at the option of the buyer.

A sells software to B. A maintenance agreement is also sold to B where they would receive periodic updates but no other services.

B can decide whether to purchase the agreement or not.

55

Optional - Service

An agreement that strictly involves service that would include all needed services including customer support needed to service the software. This would not include any service that only includes use of a customer support or customer help phone service.

The agreement is purchased with the software at the option of the buyer.

A sells software to B. A maintenance agreement is also sold to B where they would receive services beyond a customer help line.

B can decide whether to purchase the agreement or not.

56

Optional - Upd and Svc

An agreement that covers both updates and services, including those that cover updates along with only a customer support or customer help phone service.

The agreement is purchased with the software at the option of the buyer.

A sells software to B. A maintenance agreement is also sold to B which would include any type of service or update needed.

B can decide whether to purchase the agreement or not.

57

Optional - Tangible

Agreement that strictly involves updates to the software sold. The updates are delivered by using a physical medium (i.e. updates sent to a customer by CD or disk).

The agreement is purchased with the software at the option of the buyer.

The maintenance agreement sold covers updates. The updates that are used are mailed to the customer or downloaded by the customer to his or her machine.

B can decide whether to purchase the agreement or not.

58

Optional - Electronic

Agreement that strictly involves updates to the software sold. The updates are delivered by using an electronic medium (i.e. updates sent over the internet).

The agreement is purchased with the software at the option of the buyer.

The maintenance agreement sold covers updates. The customer goes to a secure website and downloads the updates from the internet.

B can decide whether to purchase the agreement or not.

59

Optional - Cust Support

An agreement that only covers call to a customer support or customer help phone service.

The agreement is purchased with the software at the option of the buyer.

A sells software to B. A maintenance agreement is also sold to B for access to a customer support help line.

62

Mandatory - Upd and Svc

An agreement that covers both updates and services, including those that cover updates along with only a customer support or customer help phone service.

The agreement is required to be purchased as part of the sale.

A sells software to B. A maintenance agreement is also sold to B which would include any type of service or update needed.

B must purchase the agreement in order to purchase the software.

63

Mandatory - Tangible

Agreement that strictly involves updates to the software sold. The updates are delivered by using a physical medium (i.e. updates sent to a customer by CD or disk).

The agreement is required to be purchased as part of the sale.

The maintenance agreement sold covers updates. The updates that are used are mailed to the customer or downloaded by the customer to his or her machine.

B must purchase the agreement in order to purchase the software.

64

Mandatory - Electronic

Agreement that strictly involves updates to the software sold. The updates are delivered by using an electronic medium (i.e. updates sent over the internet).

The agreement is required to be purchased as part of the sale.

The maintenance agreement sold covers updates. The customer goes to a secure website and downloads the updates from the internet.

B must purchase the agreement in order to purchase the software.

65

Mandatory - Cust Support

An agreement that only covers call to a customer support or customer help phone service.

The agreement is required to be purchased as part of the sale.

A sells software to B. A maintenance agreement is also sold to B for access to a customer support help line.

B must purchase the agreement in order to purchase the software.

Service Contract Properties

Service contract properties are only available in certain combinations. The available combinations are noted below. Descriptions of each property and examples are displayed in the table which follows.

Property ID

Property

Description

Example

61

Mandatory - Service

The service contract is required as part of the sale of property.

A service contract is sold by A to B. B must purchase the service contract in order to purchase the underlying item.

67

Optional - Parts During

During Initial Sale - The service contract is sold at the same time the property being covered is sold.

The service contract is not required as part of the sale of property.

A service contract is invoiced along with the item purchased at the time of sale.

A service contract is sold by A to B. B is under no obligation to purchase the contract.

68

Optional - Labor During

During Initial Sale - The service contract is sold at the same time the property being covered is sold.

The service contract is not required as part of the sale of property.

A service contract is invoiced along with the item purchased at the time of sale.

A service contract is sold by A to B. B is under no obligation to purchase the contract.

69

Optional - Parts and Labor During

During Initial Sale - The service contract is sold at the same time the property being covered is sold.

The service contract is not required as part of the sale of property.

A service contract is invoiced along with the item purchased at the time of sale.

A service contract is sold by A to B.  B is under no obligation to purchase the contract.

70

Optional - Parts After

After Initial Sale - The service contract is sold after the property being covered is sold.

The service contract is not required as part of the sale of property.

The item is sold. Two months later the purchaser decides to purchase a service contract as well.

A service contract is sold by A to B. B is under no obligation to purchase the contract.

71

Optional - Labor After

After Initial Sale - The service contract is sold after the property being covered is sold.

The service contract is not required as part of the sale of property.

The item is sold. Two months later the purchaser decides to purchase a service contract as well.

A service contract is sold by A to B.  B is under no obligation to purchase the contract.

72

Optional - Parts and Labor After

After Initial Sale - The service contract is sold after the property being covered is sold.

The service contract is not required as part of the sale of property.

The item is sold. Two months later the purchaser decides to purchase a service contract as well.

A service contract is sold by A to B. B is under no obligation to purchase the contract.

73

Mandatory - Parts

The service contract only covers parts needed to maintain or repair the property involved. It would not cover labor used to maintain or repair the property involved.

The service contract is required as part of the sale of property.

A service contract is sold by A to B. The contract only covers parts; B must pay for services at the time of the repair.

B must purchase the service contract in order to purchase the underlying item.

74

Mandatory - Labor

The service contract only covers labor needed to maintain or repair the property involved. It would not cover parts used to maintain or repair the property involved.

The service contract is required as part of the sale of property.

A service contract is sold by A to B. Under the terms of the contract, B would be under no obligation to pay for labor at the time the repair is actually done.

B must purchase the service contract in order to purchase the underlying item.

75

Mandatory - Parts and Labor

The service contract covers both parts and labor needed to maintain or repair the property involved.

The service contract is required as part of the sale of property.

A service contract is sold by A to B. The contract only covers labor; B must pay for any parts used at the time of the repair.

B must purchase the service contract in order to purchase the underlying item.

Maintenance Agreement Properties

Maintenance Agreement properties are only available in certain combinations. The available combinations are noted below. Definitions of the terms and examples of each are displayed in the table below.

Property ID

Property

Description

Example

79

Optional - Parts During

During Initial Sale - The maintenance agreement is sold at the same time the property being covered is sold.

The maintenance agreement is not required as part of the sale of property.

A maintenance agreement is invoiced along with the item purchased at the time of sale.

A maintenance agreement is sold by A to B. This contract does not have to be purchased as a condition of the underlying property being sold.

80

Optional - Labor During

During Initial Sale - The maintenance agreement is sold at the same time the property being covered is sold.

The maintenance agreement is not required as part of the sale of property.

A maintenance agreement is invoiced along with the item purchased at the time of sale.

A maintenance agreement is sold by A to B. This contract does not have to be purchased as a condition of the underlying property being sold.

81

Optional - Parts and Labor During

During Initial Sale - The maintenance agreement is sold at the same time the property being covered is sold.

The maintenance agreement is not required as part of the sale of property.

A maintenance agreement is invoiced along with the item purchased at the time of sale.

A maintenance agreement is sold by A to B. This contract does not have to be purchased as a condition of the underlying property being sold.

82

Optional - Service During

Service Only - The maintenance agreement covers only the service needed to maintain the property involved.

The maintenance agreement is not required as part of the sale of property.

A maintenance agreement is sold by A to B. The agreement covers only the service needed to maintain the property purchased.

This contract does not have to be purchased as a condition of the underlying property being sold.

83

Optional - Parts After

After Initial Sale - The maintenance agreement is sold after the property being covered is sold.

The maintenance agreement is not required as part of the sale of property.

The item is sold. Two months later the purchaser decides to purchase a maintenance agreement as well.

A maintenance agreement is sold by A to B. This contract does not have to be purchased as a condition of the underlying property being sold.

84

Optional - Labor After

After Initial Sale - The maintenance agreement is sold after the property being covered is sold.

The maintenance agreement is not required as part of the sale of property.

The item is sold. Two months later the purchaser decides to purchase a maintenance agreement as well.

A maintenance agreement is sold by A to B. This contract does not have to be purchased as a condition of the underlying property being sold.

85

Optional - Parts and Labor After

After Initial Sale - The maintenance agreement is sold after the property being covered is sold.

The maintenance agreement is not required as part of the sale of property.

The item is sold. Two months later the purchaser decides to purchase a maintenance agreement as well.

A maintenance agreement is sold by A to B. This contract does not have to be purchased as a condition of the underlying property being sold.

86

Optional - Service After

Service Only - The maintenance agreement covers only the service needed to maintain the property involved.

The maintenance agreement is not required as part of the sale of property.

A maintenance agreement is sold by A to B. The agreement covers only the service needed to maintain the property purchased.

This contract does not have to be purchased as a condition of the underlying property being sold.

87

Mandatory - Parts

Parts - The maintenance agreement only covers parts needed to maintain the property involved. It would not cover labor used to maintain the property involved.

The maintenance agreement is required as part of the sale of property.

A maintenance agreement is sold by A to B. The agreement only covers parts; B must pay for services at the time the maintenance occurs.

The contract must be purchased if B wishes to purchase to underlying item being sold.

88

Mandatory - Labor

Labor - The maintenance agreement only covers labor needed to maintain the property involved. It would not cover parts used to maintain the property involved.

The maintenance agreement is required as part of the sale of property.

A maintenance agreement is sold by A to B. The agreement only covers labor; B must pay for parts used at the time the maintenance occurs.

The contract must be purchased if B wishes to purchase to underlying item being sold.

89

Mandatory - Parts and Labor

Part & Labor - The maintenance agreement covers both parts and labor needed to maintain the property involved.

The maintenance agreement is required as part of the sale of property.

A maintenance agreement is sold by A to B. The agreement covers parts and labor.

The contract must be purchased if B wishes to purchase to underlying item being sold.

Factory Warranty Properties

Properties for Factory Warranty are only available in certain combinations. The available combinations are noted below. Definitions of the terms and examples are displayed in the table below.

Property ID

Property

Description

Example

93

Optional - Parts

Parts - The factory warranty only covers parts needed to repair the property involved. It would not cover labor used to repair the property involved.

The factory warranty is not required as part of the sale of property.

A warranty is sold by A to B. The warranty only covers parts; B must pay for services at the time the repairs occur.

The associated warranty does not have to be purchased as a condition of the underlying property being sold.

94

Optional - Labor

Labor - The factory warranty only covers labor needed to repair the property involved. It would not cover parts used to maintain the property involved.

The factory warranty is not required as part of the sale of property.

A warranty is sold by A to B. The warranty only covers labor; B must pay for parts used at the time the maintenance occurs.

The associated warranty does not have to be purchased as a condition of the underlying property being sold.

95

Optional - Parts and Labor During

Parts & Labor - The factory warranty covers both parts and labor needed to repair the property involved.

The factory warranty is not required as part of the sale of property.

A warranty is sold by A to B. The warranty covers parts and labor.

The associated warranty does not have to be purchased as a condition of the underlying property being sold.

96

Mandatory - Parts

Parts - The factory warranty only covers parts needed to repair the property involved. It would not cover labor used to repair the property involved.

The factory warranty is required as part of the sale of property.

A warranty is sold by A to B. The warranty only covers parts; B must pay for services at the time the repairs occur.

The associated warranty must be purchased as a condition of the underlying property being sold.

97

Mandatory - Labor

Labor - The factory warranty only covers labor needed to repair the property involved. It would not cover parts used to maintain the property involved.

The factory warranty is required as part of the sale of property.

A warranty is sold by A to B. The warranty only covers labor; B must pay for parts used at the time the maintenance occurs.

The associated warranty must be purchased as a condition of the underlying property being sold.

98

Mandatory - Parts and Labor

Parts & Labor - The factory warranty covers both parts and labor needed to repair the property involved.

The factory warranty is required as part of the sale of property.

A warranty is sold by A to B. The warranty covers parts and labor.

The associated warranty must be purchased as a condition of the underlying property being sold.

Extended Warranty Properties

Properties for Extended Warranty are only available in certain combinations. The available combinations are noted below. Definitions of the terms and examples are displayed in the table below.

Property ID

Property

Description

Example

100

Optional - Parts During

Parts - The extended warranty only covers parts needed to repair the property involved. It would not cover labor used to repair the property involved.

The extended warranty is sold at the same time the property being covered is sold; the extended warranty is not required as part of the sale of property.

An extended warranty is sold by A to B. The warranty only covers parts; B must pay for services at the time the repairs occur.

The associated extended warranty does not have to be purchased as a condition of the underlying property being sold.

101

Optional - Labor During

Labor - The extended warranty only covers labor needed to repair the property involved. It would not cover parts used to maintain the property involved.

The extended warranty is sold at the same time the property being covered is sold; the extended warranty is not required as part of the sale of property.

An extended warranty is sold by A to B. The warranty only covers labor; B must pay for parts used at the time the maintenance occurs.

The associated extended warranty does not have to be purchased as a condition of the underlying property being sold.

102

Optional - Parts and Labor During

Parts & Labor - The extended warranty covers both parts and labor needed to repair the property involved.

The extended warranty is sold at the same time the property being covered is sold; the extended warranty is not required as part of the sale of property.

An extended warranty is sold by A to B. The warranty covers parts and labor.

The associated extended warranty does not have to be purchased as a condition of the underlying property being sold.

103

Optional - Service During

Service - The extended warranty covers only the Service needed to repair the property involved.

The extended warranty is sold at the same time the property being covered is sold; the extended warranty is not required as part of the sale of property.

An extended warranty is sold by A to B. The warranty covers only the service needed to repair the item.

The associated extended warranty does not have to be purchased as a condition of the underlying property being sold.

104

Optional - Parts After

Parts - The extended warranty only covers parts needed to repair the property involved. It would not cover labor used to repair the property involved.

The extended warranty is not required as part of the sale of property and is sold after the property being covered is sold.

An extended warranty is sold by A to B. The warranty only covers parts; B must pay for services at the time the repairs occur.

The associated extended warranty does not have to be purchased as a condition of the underlying property being sold.

105

Optional - Labor After

Labor - The extended warranty only covers labor needed to repair the property involved. It would not cover parts used to maintain the property involved.

The extended warranty is not required as part of the sale of property and is sold after the property being covered is sold.

An extended warranty is sold by A to B. The warranty only covers labor; B must pay for parts used at the time the maintenance occurs.

The associated extended warranty does not have to be purchased as a condition of the underlying property being sold.

106

Optional - Parts and Labor After

Parts & Labor - The extended warranty covers both parts and labor needed to repair the property involved.

The extended warranty is not required as part of the sale of property and is sold after the property being covered is sold.

An extended warranty is sold by A to B. The warranty covers parts and labor.

The associated extended warranty does not have to be purchased as a condition of the underlying property being sold.

107

Optional - Service After

Service - The extended warranty covers only the Service needed to repair the property involved.

The extended warranty is not required as part of the sale of property and is sold after the property being covered is sold.

An extended warranty is sold by A to B. The warranty covers only the service needed to repair the item.

The associated extended warranty does not have to be purchased as a condition of the underlying property being sold.

108

Mandatory - Parts

Parts - The extended warranty only covers parts needed to repair the property involved. It would not cover labor used to repair the property involved.

The extended warranty is required as part of the sale of property.

An extended warranty is sold by A to B. The warranty only covers parts; B must pay for services at the time the repairs occur.

The associated extended warranty must be purchased as a condition of the underlying property being sold.

109

Mandatory - Labor

Labor - The extended warranty only covers labor needed to repair the property involved. It would not cover parts used to maintain the property involved.

The extended warranty is required as part of the sale of property.

An extended warranty is sold by A to B. The warranty only covers labor; B must pay for parts used at the time the maintenance occurs.

The associated extended warranty must be purchased as a condition of the underlying property being sold.

110

Mandatory - Parts and Labor

Parts & Labor - The extended warranty covers both parts and labor needed to repair the property involved.

The extended warranty is required as part of the sale of property.

An extended warranty is sold by A to B. The warranty covers parts and labor.

The associated extended warranty must be purchased as a condition of the underlying property being sold.