You are in the retail trade and required to collect sales tax on labor if: 1  Your proper NAICS industry code begins with either 44 or 45. You are presumed to be a retailer, and should collect tax on all labor unless the labor is otherwise exempt (such as labor sold for resale).
Always hook up the red or positive cable first, otherwise you could cause a short between the battery and the car through your wrench. Ths of course could cause an explosion or other problems.
Usually black or red is positive.But to be sure, try this: Take any battery (1.5 V ) attach one wire to the minus on the battery and while looking to the membrane of the speaker connect the other wire to the plus on the battery! If the membrane moves out-toward you, the wire attached to the plus on the battery is plus-+.