Definitions

Fixing damaged motor vehicle structures such as frames, body panels, and trim pieces. Businesses that provide these services include:

• Automotive dealers
• Body shops
• Independent installers
• Paint shops

Fixing the mechanical systems of motor vehicles such as engines, transmissions, electrical, and braking systems. Businesses that provide these services include:

• Automotive dealers
• Garages
• Independent installers
• Service stations

A self-propelled vehicle that must be licensed for road use. Example include:

• Cars, pickups, trucks, and vans
• Motorcycles
• Motor homes
• Semi-tractors
• Trailers

Auto body and automotive repair labor is not taxable when it is separately stated from repair parts on the invoice. Repair labor restores an item to its original condition so it can be used for its original purpose.