One of our customers informed us that we should not be charging sales tax for storing perishable frozen foods within our storage facility. They do also store personal effects which we know are taxable. Is our client correct and if so, how do we fix this issue?

The customer is correct that the fees charged for storage and handling of perishable goods is exempt from sales tax. This would mean frozen goods or goods that require refrigeration while stored in a public storage warehouse. However, you are correct that the fees charged to store personal effects in the storage warehouse is taxable at the regular retail rate of sales tax. If your customer has already been charged sales tax for both perishable goods and personal effects, you've overcharged by the amount associated with perishable goods. You should refund the customer and request a refund with the state if you've already remitted sales tax.