You earn gross income with your labor, on which you pay tax. The net is used to pay Jiffy Lube, which pays employer taxes on the mechanic’s labor, and passes th

You earn gross income with your labor, on which you pay tax. The net is used to pay Jiffy Lube, which pays employer taxes on the mechanic’s labor, and passes that cost onto you, the customer. If you do your own labor for yourself, pay neither.