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* |