Starting July 1, 2023 the tax rate is 6.875% of the taxable vehicle sales price. Prior to July 1, 2023 the tax rate was 6.5%. This tax is paid to a deputy registrar or Driver and Vehicle Services of the Department of Public Safety when the title is transferred.

Local sales tax does not apply to sales of vehicles. Instead, a local vehicle excise tax may apply. See Local Vehicle Excise Tax. 

Calculating the Vehicle Purchase Price

The taxable sales price is determined by subtracting any rebates and trade-in allowance from the vehicle sales price.

Starting July 1, 2023, the Motor Vehicle Sales Tax rate will increase from 6.5% to 6.875%.

Vehicle Sales Price

The taxable sales price includes:

• Price of the vehicle
• Charges for labor performed (e.g., rustproofing, undercoating, dealer preparation, and transportation)
• Charges for accessories (e.g., running boards and mud flaps)
• Federal excise tax when it is imposed at the wholesale level and passed on to the customer

Do not charge tax on:

• Extended warranties
• Federal Excise tax that is imposed at the retail level and separately stated on the customer’s invoice
• Luxury tax on cars
• Registration, license, and document fees

Rebate

Rebates are deducted from the sales price of a motor vehicle before calculating the tax. The rebate must have a fixed value at the time of purchase. This includes manufacturers’ rebates and rebates issued by third parties. 

Rebate may be:

• Shown on the purchase agreement as a reduction in the taxable sales price
• Applied as a down payment
• Refunded directly to the customer

Example 

A credit card company offers car rebates as an incentive for buyers to use their credit card. The credit card company and vehicle manufacturer entered into a third-party agreement to offer the rebate. The rebate is deducted from the taxable sales price of the vehicle. 

Note: Rebates from off-road vehicles – such as watercraft, all-terrain vehicles, and snowmobiles – do not reduce the sales price of a motor vehicle before calculating sales tax.

Trade-In Allowance

A trade-in allowance reduces the sales price when the seller takes a motor vehicle in trade. The type of vehicle being traded in determines which price to calculate the tax on.

Electric Vehicle (EV) Credits 

The type of electric vehicle (EV) credit and when it is applied will determine how it applies to the purchase price of a motor vehicle. 

Local Vehicle Excise Taxes

Businesses selling motor vehicles in a county or a city with a vehicle excise tax must collect a $20 tax on each vehicle and report it on their Minnesota sales and use tax return. They must collect the excise tax even if the buyer is not from Minnesota and will register the vehicle in another state.

All buyers must pay local vehicle excise taxes except for:

• Federal government agencies
• Vehicles not required to be licensed for road use (marked police cars, fire trucks, ambulances)
• Vehicles for resale

Note: This fee is not collected by the deputy registrar or the Driver and Vehicle Services of the Department of Public Safety.
     •  The Minnesota Department of Revenue administers the vehicle excise tax for some counties. See Local Sales and Use Taxes.
     •  Some cities and counties administer their own excise tax. Contact the city or county directly for more information.

Some vehicles have different tax rates than most.

Older Passenger Vehicles

A $10 tax applies, instead of the Motor Vehicle Sales Tax, if the vehicle meets both conditions:

• The vehicle is 10 years or older
• The sales price and average value is less than $3,000 

Collector Passenger Vehicles and Fire Trucks

A $150 tax applies, instead of the Motor Vehicle Sales Tax, to qualifying collector passenger vehicles and fire trucks.

Small Price Vehicle Transfer

When a vehicle is transferred at a small price, the Motor Vehicle Sales Tax is calculated on the average value of similar vehicles.

Motor Vehicles Not Registered in Minnesota

When the customer states they will register the vehicle in another state, you must verify the customer’s name and address listed on their driver’s license and the signed contract.

If you can verify this information, the sale is not subject to the Minnesota Motor Vehicle Sales Tax.

Vehicles Owned By a Non-Minnesota Business Entity

When a non-Minnesota business owns a motor vehicle that is operated by a Minnesota resident, it is presumed that the Minnesota resident is the owner of the motor vehicle when two or more of the following are true:

• The business lacks a specific business activity or purpose
• The business maintains no physical presence in the jurisdiction where it is organized
• The business earns de minimis or no revenue
• The business maintains minimal or no business records
• The business fails to employ individuals and does not provide W-2 wage statements
• The business does not file federal income tax returns or fails to file state income tax in the state they are organized

A motor vehicle is under the control of a Minnesota resident when the following conditions are met

• The vehicle is driven by a Minnesota resident
• The resident is a partner, member, or shareholder of the business entity
• The resident is insured to drive the vehicle
• Operates or stores the vehicle in Minnesota for any period of time

Lemon Law

Minnesota’s vehicle warranty statute, also known as Minnesota’s Lemon Law, helps protect buyers who buy or lease a new car, pickup truck, or van that is still under the original manufacturer’s warranty (See Minnesota Statute 325F.665).

For more information, call the Attorney General’s Office at 651-296-3353 or 1-800-657-3787.

If the vehicle qualifies for a refund under the Lemon Law, then the manufacturer is responsible for refunding the sales tax.

Gifted or Donated Vehicles

The motor vehicle sales tax applies to the fair market value of the vehicle at the time of the gift or donation. See the Driver and Vehicle Services of the Department of Public Safety website. 

Refunds

If you paid the Motor Vehicle Sales Tax in error on a vehicle, you may request a refund using a Claim for Motor Vehicle Refund form. This form is located on the Driver and Vehicle Services of the Department of Public Safety website.

The Minnesota Department of Revenue does not issue refunds for Motor Vehicle Sales Tax paid in error. 

Insurance Reimbursements

If your car is totaled and you receive reimbursement for the value of the vehicle, no sales tax refund is allowed.

Once a title is issued, the tax is not refundable unless it falls under the state Lemon Law.

Tribal Governments and Members

Vehicles sold to a tribal member (all 11 tribes) are not subject to the Motor Vehicle sales tax if the sale meets both of these conditions:

• the purchaser lives on the reservation
• the sale occurs on the reservation (A sale occurs on the reservation when papers are signed, payment is made, or the vehicle is delivered to the purchaser on the reservation.)

For more information, see Motor Vehicle Sales Tax Exemption for Tribal Members.

Local Sales Tax

Some vehicle transactions are exempt from Motor Vehicle Tax.

Motor Vehicle Tax Exemptions

Some transactions are exempt from Motor Vehicle tax depending on who purchases the vehicle, as listed in the table below. For these sales, you must keep on file Form PS2000, Application to Title/Register a Vehicle, showing the exemption code.

Vehicle Disability Accessible Modifications

Charges for parts, accessories, and labor to make a vehicle disability accessible are not taxable. These charges are not taxable even if the purchaser is not the original purchaser of the modifications. 

To claim this exemption when buying a vehicle, the applicant must provide a statement describing the modifications and the value. Attach the statement to the application for title of the vehicle.

If the modifications are made after the purchase, the purchaser or owner must give the vendor a completed Form ST3, Certificate of Exemption.

Nontaxable Motor Vehicle Transfers

The following title transfers are not taxable: 

• By inheritance, including transferring a motor vehicle inherited upon death
• From joint tenancy to one of the joint tenants for no monetary consideration
• From an individual into the individual’s revocable trust.
• Between husband and wife in a divorce proceeding
• By gift between:
  • Spouses
  • Parents and a child
  • Grandparents and a grandchild

No affidavit is required when a gifted motor vehicle is transferred between these relatives.

• Between related companies as defined in Internal Revenue Code sections 118, 331, 332, 336, 337, 338, 351, 355, 368, 721, 731, 1031, 1033, or 1563(a). For more information, see Isolated and Occasional Sales.
• A gift to a 501(c)(3) nonprofit organization when the motor vehicle is used exclusively for religious, charitable, or educational purposes
• A gift from a limited used vehicle dealer licensed (nonprofit charitable organization) to an individual – if there is no monetary or other consideration, or the expectation of consideration. The transferring parties must sign an affidavit when transferring the title.

Motor Vehicles Purchased in Other State

If you bought and titled your vehicle under your name for at least 60 days in the other state, tax is not due when you register the vehicle in Minnesota.

If a Minnesota resident registered and paid sales tax to another state, Minnesota allows credit for tax paid to the other state. If the other state’s tax rate is lower, then tax is due on the difference in rates to Minnesota.

Buying For Resale

If a buyer has a dealer’s or lessor’s license and is in the business of selling or leasing vehicles, the purchase for resale is not taxable. Without a dealer’s license, individuals cannot purchase a motor vehicle exempt for resale.

The type of dealer’s license the buyer has restricts what vehicles they can buy for resale. For example, a person licensed as a used car dealer cannot buy a new car exempt for resale. For more information, contact the Dealer’s Unit of the Department of Public Safety at 651-201-7800.

Dealer Plates

Motor vehicle dealers must place dealer plates on any vehicle they buy for resale and use for demonstration purposes, which include use by:

• the dealer, dealer's spouse, or any full-time employee of the dealership
• a part-time employee for business purposes of the dealer
• prospective buyers

It is illegal to use dealer plates on vehicles that are used for other purposes such as loaner vehicles, tow trucks, service trucks, or parts vehicles.

Interstate Motor Carriers

Interstate truckers may have a Motor Carrier Direct Pay authorization that allows them to pay a prorated tax on their vehicle when it is registered with the Department of Public Safety. See Transportation Service Providers.

Off-Road Vehicles

If vehicles are not registered for road use, they are not subject to the Motor Vehicle Sales Tax. See Off-Road Vehicle.

Motor vehicle leases are subject to the Minnesota general rate sales tax and any local sales taxes that apply. Sales tax is collected on the total up-front lease price and reported on your next Sales and Use Tax return.

Up-front leases include:

• New and used vehicles that require a license plate and have a gross vehicle weight rate of 10,000 pounds or less
• Vehicles for business or personal use
• Vehicles principally garaged in Minnesota. Local sales tax also applies if the vehicle is principally garaged in an area with a local tax.

Lease Renewals

Sales tax is due up front for lease renewals. The up-front tax does not apply to rentals of vehicles for 28 days or less or to vehicles with a gross vehicle weight rate of over 10,000 pounds. The federal excise tax on certain heavy trucks is taxable to the lessor on the lease, even if separately stated on the customer’s invoice or contract.

For leases of 28 days or less, see Short-Term Rentals.

Calculating Sales Tax

The total lease price is taxable. To determine the total lease price, subtract any rebates, residual, and trade-in allowance from the vehicle value and add in any taxable add-ons, interest, and finance charges, as shown below:

Vehicle Value

The vehicle value is the selling price of the vehicle. It is not necessarily the manufacturer’s suggested retail price. Cash down payments or capitalized cost reductions do not reduce the vehicle value.

Capitalized Cost Reduction

Capitalized cost reduction is an amount or a combination of amounts that reduce a monthly payment. Examples include:

• Cash down payment
• Credit
• Discount
• Rebate
• Trade-in allowance

Rebate

Any rebate, regardless of origin, is deducted from the vehicle value. 

Residual Value

Residual value is what a leased vehicle is worth at the end of the lease term. The amount is documented in the lease.

If the customer buys the vehicle at the end of the lease for the residual amount, that amount is taxable. If the residual amount is adjusted, sales tax applies to any additional amount collected by the lessor. For example, if the residual amount is adjusted at the end of the lease due to excess mileage, the additional amount is taxable.

Trade-In Allowance

The trade-in allowance reduces the vehicle value when the lessor accepts a used vehicle as part of the lease transaction. The customer must own (not lease) the trade-in vehicle and must trade it in to the lessor named on the lease agreement.

If the customer owes money on the trade-in vehicle, the payoff amount to a lender does not reduce the trade-in allowance, even if the payoff amount is included in the new lease transaction.

EV Credits and Leases  

The type of electric vehicle (EV) credit and when it is applied will determine how it applies to the sales price of a motor vehicle lease. 

Interest or Finance Charges

Interest or finance charges are the cost to carry the amount capitalized under the lease. The example below shows how to calculate tax on a lease.

If the customer finances the up-front tax, do not include the associated finance charge in the taxable amount. Instead, spread the tax amount and finance charge over the term of the lease as in the example below:

Taxable amount         $11,516.00
Term of lease           ÷ 36 months
Base monthly payment   $319.88

Capitalized tax amount  (791.73 ÷ 36 months) + 21.99
Interest on capitalized tax          +1.50
Total lease monthly payment  $343.37

Collecting the Tax

Sales tax is collected by the lessor named on the lease. Typically, the dealer is the lessor on the lease; the dealer may later assign the lease to a leasing company.

Lessors must report and pay the tax on their Sales and Use Tax returns. Do not pay the tax to a deputy registrar. If you have local tax to report, report it on the applicable local tax line.

Sales tax on excess mileage fees is collected by the lessor holding the lease contract at the end of the lease.

Sourcing Motor Vehicle Leases

For vehicle leases or rentals, the source of the transaction for sales tax purposes depends on if the customer pays all at once or over time:

• Single payment – sourced to the location where the customer receives the property being leased.
• Multiple payments – sourced to the primary location of the property, which may not be the same location as the business. The primary location is the address the customer provides for the property and does not change by occasional use at different locations.

Note: These rules do not affect how sales tax applies to lump-sum or accelerated-basis leases, or to the acquisition of property for lease.

Nontaxable Charges

Do not charge sales tax on:

• Acquisition, document, title, and registration fees
• Gap and service contract premiums
• Insurance
• Warranty or extended warranty contracts
• Refundable security deposits

Short-term motor vehicle rentals are leases of vehicles under an agreement for 28 days or less. Short-term rentals for certain motor vehicles are subject to the following:

• Minnesota general sales tax rate
• Any local taxes that apply
• 9.2% Motor Vehicle Rental Tax
• 5% Motor Vehicle Rental Fee, if applicable

The Motor Vehicle Rental Tax and Fee are due on all rental agreements that meet the following requirements:

• The vehicle is a passenger automobile designed to carry up to 15 passengers including the driver, including:
  • Passenger car
  • Passenger van with a carrying capacity of 3/4 ton or less (rated by the manufacturer)
  • Pickup truck with a carrying capacity of 3/4 ton or less (rated by the manufacturer)
• The agreement period is 28 days or less
• The customer takes possession of the vehicle in Minnesota

Note: The Motor Vehicle Rental Tax and Fee apply to short-term rentals –such as daily or weekly – even if the customer keeps the vehicle for more than 28 days. Because the agreement is for 28 days or less, even if the customer keeps the vehicle for more than 28 days.

Rentals Not Subject to Motor Vehicle Rental Tax and Fee

The 9.2% rental tax and 5% rental fee do not apply to rentals of:

• Ambulances rented to ambulance services
• Box trucks and trailers
• Buses, school buses, or specially licensed commuter vans
• Buses converted to provide temporary living quarters
• Conversion vans equipped with at least four of the following:
  • Liquid propane gas cooking stove
  • Heating or air-conditioning unit separate from the vehicle engine
  • Refrigerator
  • Self-contained or externally connected toilet
  • Separate electrical power supply
  • Water supply system including a sink with a faucet
• Limousines that include the services of a driver
• Limousines used in a burial or funeral services
• Motorcycles and motor scooters
• Motor homes
• Passenger vehicles used to provide licensed taxi services
• Vans designed or adapted primarily for transporting property (with or without a barrier between the operator and the cargo areas)  
• Vehicles rented to federal government agencies
• Vehicles that have a camper mounted on the chassis of the vehicle

Note: The 9.2% rental tax and 5% rental fee do not apply to short-term rentals if the vehicle is either:

• exempt from Minnesota general sales tax and local taxes
• not a passenger vehicle, pickup truck, or van as defined in this section

Car Sharing Exemption

Starting July 1, 2023, the 9.2% fee does not apply to vehicles of a nonprofit corporation or similar entity consisting of individual or group members who pay the organization for the use of a motor vehicle. The fee does not apply if the organization:

• Owns, leases, or operates a fleet of vehicles that are available to its members for use on the basis of intervals of one hour or less
• Parks its vehicles in the public right-of-way or at unstaffed, self-service locations that are accessible at any time of the day
• maintains its vehicles, insures its vehicles on behalf of its members, and purchases fuel for its fleet.

Rentals Not Subject to the Motor Vehicle Rental Fee

The 5% rental fee does not apply to rentals by certain nonprofit car-sharing entities whose members pay the organization for the use of a motor vehicle (passenger vehicles, pickup trucks, vans). The fee does not apply if the organization:

• Owns or leases a fleet of vehicles that are available to individual or group members to use for intervals of one hour or less
• Parks its vehicles in the public right-of-way or at unstaffed, self-service locations that are accessible any time of day
• Provides maintenance, insurance, and fuel for the vehicle

Note: Member fees are subject to the state general sales tax, the 9.2% rental tax, and any local taxes that apply.

Motor Vehicle Lessor Exemption

A lessor may choose to be exempt from collecting the 5% rental fee if, in the prior calendar year, the lessor had either:

• No more than 20 motor vehicles available for rent
• $50,000 or less in gross receipts subject to the rental fee

Reporting the 9.2% Rental Tax

Calculate the 9.2% rental tax on the same amount that you use to figure the general state sales tax. Report the calculated tax on the “Car Rentals” line of your sales tax return. Make sure you also report the general sales tax and any applicable local sales taxes on the return.

Reporting the 5% Rental Fee

Calculate the 5% rental fee on the same amount that you use to figure the general state sales tax.  You report the fee once a year on your sales tax return.

Report the amount of 5% rental fees collected and registration taxes paid on your December Sales and Use Tax return as follows:

1. Enter the total amount of the fees collected during the calendar year in the Amount column on the Car Rental Fee (December)

2. Enter the difference by subtracting the registration taxes paid from the fees collected in the Tax Due on the Car Rental Fee (December).

a. If the difference is less than zero, enter 0 as Tax.

3. Enter the total amount of Minnesota registration taxes paid during the calendar year on the vehicle that you hold for rental purchases in the Amount column on the Registration Taxes Paid line.

If the fees you collected for the year are more than the amount you paid in Minnesota registration taxes on the rental vehicles, you must pay the excess fees with your December Sales Tax return. You cannot take credit or claim a refund for excess registration taxes paid.  

Third Party Leases

If you are leasing a vehicle to lease or rent to a third party, you are not required to pay the 9.2% rental tax or the 5% rental fee. Give the vendor a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.

You must charge both the 9.2% rental tax and the 5% rental fee to the third party.

Loaner Vehicles

You must charge sales tax or accrue use tax on loaner vehicle rental fees depending on who pays for use of the vehicle.

If you get the loaner vehicle from a third party, do not pay sales tax or rental fees. Give your vendor a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.

Motor vehicle service departments provide many services. Details about these various services and their taxability are provided below.

Repairs

Auto body and automotive repair labor is not taxable when it is separately stated from repair parts on the invoice.

• Parts used to repair or service a vehicle are taxable to the customer. Parts are easily assigned to a repair or service and have a fixed or definite price.
• Repair materials and repair paint are exempt for resale if they become part of the vehicle or are consumed in providing the vehicle repair services. This does not include repair parts.

For more information, see Motor Vehicle Repair and Labor – Installation, Fabrication, Construction, and Repair.

Repair Parts

Do not pay sales or use tax when you purchase these parts to use in your business. Instead, give your supplier a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.

Paint Sealer

Applying paint sealer is not a taxable service unless it is part of the initial sale of a vehicle. Paint sealer is exempt only when it is applied as part of the original sale of the motor vehicle.

Subcontracted Repairs and Services

If you subcontract with another business for repair work or services, do not pay sales or use tax on your purchase. Instead, give the subcontractor a completed Form ST3, Certificate of Exemption. Specify the Resale exemption. You must charge sales tax to your customer for any taxable subcontracted labor, parts, or materials. Charges for repair labor are not taxable.

Towing Services

Towing a motor vehicle, including any fees relating to the service, is taxable. See Towing, Cleaning, and Rustproofing Services.

Cleaning and Rustproofing Services

The following services are taxable

• Applying fabric protector
• Interior and exterior cleaning services
• Rustproofing
• Undercoating
• Washing and waxing

For more information, see Towing, Cleaning, and Rustproofing Services.

Free Car Wash

The customer owes no sales tax on a free car wash. However, you owe sales or use tax on the cost of the materials to provide the free car wash.

Materials Used in Taxable Services

Some materials used or consumed in providing taxable washing, waxing, cleaning, rustproofing, undercoating, and towing services are exempt from tax. You must use the materials directly in providing the service to qualify for the exemption.

Give your vendor a completed Form ST3, Certificate of Exemption. Specify the Resale exemption. 

For more information, see Towing, Cleaning, and Rustproofing Services.

Upgrades, Enhancements, and Maintenance

Labor to add or install something new or different to a vehicle is taxable. The installed parts are also taxable to the customer. Examples include:

• Installing remote starters, navigation systems, and sunroofs
• Installing bug deflectors and running boards
• Upgrading a sound system
• Installing customized vehicle accessories; such as adding dual exhaust, adding fuel injector control chips, etc.
• Adding power locks, remote starters, cruise control, or window defrosters
• Installing a remote car starter or theft alarms

For more information, see Motor Vehicle Repair.

Taxable and nontaxable items and services vary when dealing with warranties, recalls, and service contracts.

Optional Maintenance Contracts

Optional maintenance contracts provide prepaid coverage for maintaining a vehicle. These contracts include taxable items and nontaxable repair labor for one price.

Examples include:

• Oil changes
• Tire rotation
• Wheel balancing

Optional maintenance contracts are taxable, unless the cost of the taxable items is insignificant and is not easily measured. No sales or use tax is due when the contracted maintenance is performed.

If an optional maintenance contract is sold with a motor vehicle, then the contract is taxed at the 6.875% general sales tax rate and applicable local taxes.

Repair Under Warranties and Service Contracts

Parts that are replaced or repaired under a warranty, recall, or service contract are taxed differently based on the terms of the agreement.

Manufacturer’s Warranty or Recall

Repair labor or replacement parts are not taxable when they are covered by a manufacturer’s warranty or recall. The parts used are considered an exchange of inventory.   

Used Car Warranty

Used car dealers in Minnesota must provide a warranty with the sale of certain used cars. If you sell such a vehicle and later make repairs under the warranty, no tax applies to the parts used in the repair.

Rebuilt Parts

Repair or replacement parts covered by a warranty or guarantee are not taxable when included in the purchase price of a rebuilt engine, transmission, etc.

Extended Warranty Contracts

Extended warranties to cover unexpected repair costs are not taxable. Sales or use tax does apply to the parts used for contracted repairs. The following examples will tell you when tax is due and who pays it.

Use of Dealer Owned Vehicle

When you use a vehicle purchased for resale, for a purpose other than for demonstration, you owe use tax on the reasonable rental value or sales tax on the vehicle’s full value.

For more information on the reasonable rental value, see Revenue Notice 05-05: Sales and Use Tax - Definition of Reasonable Rental Value of Motor Vehicles.

Use Tax

The legal references and resources related to the motor vehicle industry are listed.

Minnesota Statutes

• 144E.10, Ambulance service licensing
• 168.27, subd. 16, Dealer plates
• 297A.61, Definitions
  • subd. 3 (g)(6) (ii), Motor vehicle washing, waxing, cleaning
  • subd. 7, Sales price
  • subd. 18, Disabled
• 297A.64, Rental motor vehicle tax imposed
  • subd. 1, Tax imposed
  • subd. 2, Fee imposed
  • subd. 3, Administration
  • subd. 4, Exemptions
  • subd. 5, Payment of excess fees
• 297A.67, General exemptions
  • subd. 11, Automobiles, disabled veterans
  • subd. 12, Parts and accessories used to make a motor vehicle disabled accessible
• 297A.815, Motor vehicle leases
• 297A.90, Interstate motor carriers as retailers
• 297A.992, subd. 2. Authorization; rates
• 297B.02, Tax imposed

Minnesota Rules

• 8130.0700, Producing, fabricating, printing, or processing of property furnished by consumer

Revenue Notices

• 96-20, Sales and Use Tax – Exemption for Rebates to Purchase Motor Vehicles
• 05-05, Sales and Use Tax – Definition of Reasonable Rental Value of Motor Vehicles
• 06-08, Sales and Use Tax – Motor Vehicle Leases-Taxes and Fee
• 16-03, Optional Warranty and Maintenance Contracts on Equipment

Fact Sheets

• Advertising
• Laundry and Cleaning Service
• Lawn and Garden Maintenance, Tree and Shrub Services
• Tribal Governments and Members
• Use Tax for Businesses

Guides

• Building Cleaning and Maintenance
• Emergency Services
• Government – Federal and Foreign Diplomats
• Government – Local Governments
• Government – State Agencies
• Local Sales and Use Taxes
• Motor Vehicle Repair
• Off-Road Vehicle
• Sales and Use Tax Business Guide
• Towing, Cleaning, and Rustproofing
• Transportation Service Providers
• Vending Machines and Other Coin-Operated Device