In California, specific maintenance and repair services subject to sales tax include:

1. Automobile Repairs: Labor for vehicle maintenance, repairs, and parts installation on cars, trucks, and other motor vehicles.

2. Appliance Repairs: Services involving the repair and maintenance of household appliances such as refrigerators, washing machines, and ovens.

3. Electronics Repairs: Maintenance and repair services for electronic devices, including computers, smartphones, and home entertainment systems.

4. Home Repair Services: Labor for home improvement tasks that involve the maintenance or repair of tangible personal property, such as plumbing, electrical work, and HVAC services.

5. Furniture Repairs: Services that involve the restoration or repair of furniture items.

6. Building Maintenance: Services for maintaining commercial buildings, including janitorial and facility maintenance.

These services are taxable because they involve tangible personal property (e.g., parts, appliances) and labor associated with the maintenance or repair of these items. Taxation ensures that the cost of repairs includes the necessary sales tax, reflecting the value added by the service provider.