| Materials and equipment used in the operation of a car wash such as, self service bay equipment, automatic car wash systems, dryer systems, coin meters, vacuums, bill changers, trash cans, sponges, chamois, filters, belts, lighting, etc. | Taxable |
| Services to repair car wash equipment, buildings, paving and other structures that make up the car wash. | Taxable |
| Electricity to operate the equipment used to wash or wax vehicles. | Exempt * |
| Natural gas used to heat water used in the car wash. | Exempt * |
| Electricity and gas used to heat or light the car wash premises. | Taxable |
| Soap, water and wax consumed by car washing and waxing operators in their business. | Exempt ** |
| Salt used to regenerate water softeners used in conjunction with washing vehicles. | Exempt ** |
| Maintenance contracts and warranties including optional and extended warranties on tangible personal property. | Taxable |
| Trash removal, lawn mowing and snow removal. | Exempt |
| Pest control materials and supplies. | Taxable |
| Security cameras and other security equipment. | Taxable |
| Furniture and fixtures, including but not limited to: desks, tables, chairs, shelving, artwork, and signs. | Taxable |
| Parts and labor services of repairing, servicing, altering or maintaining tangible personal property, such as computers, printers, copiers, security equipment, etc. | Taxable |
| Linen and uniform services | Taxable |
| Newspaper and magazine subscriptions. | Taxable |
| Office supplies, such as, paper, pens, pencils, labels, calculators, etc. | Taxable |
| Printed materials production and distribution (such as direct mail items) | Taxable |
| Professional services such as legal, security monitoring services or accounting services. | Exempt |
| Tangible property to be given away or donated. (Items that are given away or donated to a tax exempt entity are not subject to sales tax as of April 2007) | Taxable |
| Promotional items such as calendars, mugs and items of clothing. | Taxable |
| Software and canned software upgrades including associated labor services to modify, alter, update or maintain software. | Taxable |
Custom software, custom software upgrades and labor services to modify, alter, update or maintain custom software.
"Custom" software = software developed for a single end user. | Exempt |
| Washing and waxing of all types of vehicles. A “vehicle” is defined as every devise in, upon, or by which any person or property is or may be transported or drawn on a public highway. | Taxable |
| Gross receipts from manual and automatic coin-operated car washes, including those where employees wash or wax a vehicle. | Taxable |
| Gross receipts from coin-operated machines such as vacuum cleaners, air compressors used for tires, and vending machines. | Taxable |
| Charges for washing and waxing a vehicle that is held for resale by an automobile dealer. | Exempt |
| Car washing services provided for automobile dealers who are subcontracting the services for their customer (the automobile dealer should bill the customer for the service and charge sales tax on it). | Exempt *** |