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Nontaxable Sales
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Some motor vehicle-related sales are not taxable.
Motor Vehicle Repair Labor
Auto body and mechanical repair labor is not taxable when it is separately stated from repair parts on the invoice.
Custom Painting
Labor charges to custom paint a vehicle are not taxable. But the paint and materials used are taxable. You must either charge sales tax to your customer, or pay sales or use tax when buying these materials.
Tire Recapping and Retreading
Charges to recap or retread a tire are not taxable. These are considered vehicle repair, even if the new cap is of a different tread design (such as snow tread applied over summer tread).
Waste Disposal Fees
Charges for disposing of hazardous waste are not taxable when separately stated on the invoice.
Examples include:
- Antifreeze
- Battery fees
- Special charges for disposing of oil
- Tires