| Purchases |  | Taxable or Exempt |
| Advertising as in newspapers, radio, or television. | | Exempt |
| Break room supplies such as microwaves, refrigerators, tables, chairs, and paper products. | | Taxable |
| Canned software, software upgrades and labor services to modify, alter, update or maintain software. | | Taxable |
| Cleaning services (except when applying products such as wax, scotch guard, etc), plant watering and care. | | Exempt |
| Complimentary items such as bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks, and candy. | | Taxable |
| Customized software, software upgrades and labor services to modify, alter, update or maintain customized software. "Customized" software is software developed for a single end user. | | Exempt |
| Electricity and gas used to heat or light the car wash premises. | | Taxable |
| Electricity to operate the equipment used to wash or wax vehicles. | | Exempt* |
| Equipment included, but not limited to, motor vehicles, hydraulic equipment, dollies, ladders, batteries and chargers, fans, including the charges for repair and/or maintaining said equipment. | | Taxable |
| Equipment leased and/or purchased such as laptop and desktop computers, copiers, printers, fax machines, calculators, telephones, other similar equipment or vehicles including repairs. | | Taxable |
| Equipment such as security cameras, mirrors, security tags, tag detachers, countertop deactivators, all other security equipment. | | Taxable |
| | |
| Freight or delivery charges, billed by the vendor, on purchases subject to sales/use tax. | | Taxable |
| Furniture, fixtures and janitorial supplies, including but not limited to, desks, lights, tables, chairs, plants, planters, artwork, signs, vacumns, carpet cleaners, sweepers, scrubbers, floor waxers, rags, and toiletries. | | Taxable |
| Labor services for repairs, maintenance and remodeling of existing commercial buildings or facilities including repairs to parking lots and signage. | | Taxable |
| Labor services on original construction of a new building or facility. | | Exempt |
| Labor services to repair car wash equipment, buildings, paving and other structures that make up the car wash. | | Taxable |
| Linen services. | | Taxable |
| Maintenance contracts and warranties including optional and extended warranties on tangible personal property. | | Taxable |
| 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, hoses, trash cans, sponges, chamois, rags, filters, belts, lighting, etc. | | Taxable |
| Merchandise purchased for resale or rental to customers, including freight or delivery charges. | | Exempt |
| Merchandise withdrawn from resale inventory for store use or consumption (including for use during instructional classes). | | Taxable |
| Natural gas used to heat water used in the car wash. | | Exempt* |
| Office supplies such as office forms, staplers, paper, pens, pencils, labels, ink, toner and ribbon cartridges. | | Taxable |
| Pest control materials and supplies. | | Taxable |
| Printed materials provided to a newspaper or other publication to be included as an insert in the newspaper or publication that is to be sold at retail. | | Exempt |
| Printed materials such as catalogs and flyers distributed directly to customers at the store or mailed directly to customers or prospective customers through mailing or delivery service. | | Taxable |
| Purchases continued: | | Taxable or Exempt |
| Professional services such as legal or accounting services. | | Exempt |
| Promotional items, including but not limited to, calendars, mugs, pens and items of clothing. | | Taxable |
| Reference books and materials, newspaper and magazine subscriptions, forms, printed matter (including promotional brochures, etc.), business cards, notepads, etc. | | Taxable |
| Salt used to regenerate water softeners used in conjunction with washing vehicles. | | Exempt** |
| Security cameras and monitoring service. | | Exempt |
| Shelving, display racks, checkout counters, storage cabinets, display cases, bar code scanners, cash registers, cash register supplies, bins, boxes, etc. | | Taxable |
| Signs, banners or posters purchased from an outside printer, or the costs of all materials if produced by the store. | | Taxable |
| Soap and wax consumed by car washing and waxing operators in their business. | | Exempt** |
| Software or databases accessed via the internet and not installed on owned or leased computers or servers. | | Exempt |
| Tangible personal 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). | | Taxable |
| Trash removal, shredding services, lawn mowing and snow removal. | | Exempt |
| Water used to cleaning facility and restrooms. | | Taxable |
| Water used to wash vehicles. | | Exempt* |