Are medical equipment warranties taxable?

Equipment with a warranty deposit is invoiced in full at the total price of the equipment.

Assuming $100, a warranty deposit of $10, and 17% tax, i.e.

1. Sales of $100

Borrow: Accounts Receivable-** 100

Credit: Revenue from Main Business 85.47

Taxes Payable - VAT Payable (Output Taxes) 14.53

2. Receive $90 and keep $10 Warranty deposit

Debit: Bank Deposit 90

Credit: Accounts Receivable-** 90

Just so you can see it