We itemize everything. Residential we can pay tax at supply house, commercial we have to charge tax on. It's simpler to just do tax exempt at supply house, and charge tax to the end user. Paperwork can be a killer. Every single part we have has an item number, it works really good for seeing what our Cost of Goods sold is for the year, and what we still have in inventory that can get carried over for the following year. (plus helps our balance sheet look better than dealing on strictly a cash basis). I really want to try and charge a 5% Misc tools and supplies charge. all of our costs are drastically going up, but we havent raised our rates much. We are $99.50 an hour. if we go to $100 an hour, it sounds so much worse, and we will probably lose customers. Squeezing a few penny's out of every invoice by doing a misc tools and supplies is going to help out. We typically bill out about $2,500 a day between 3 techs. If we add 5% on top of that, that gives us $75 more a day which is also equal to about $15,000 plus a year. That is a nice chunk of change to offset our costs on shovels, pumps, cutters, glue, tools, kneepads, licensing... all that overhead that typically is overlooked.