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Nontaxable Services

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The following are nontaxable towing services:

  • Decking or stacking
  • Delivering fuel to stranded motorists
  • Jump starting vehicles
  • Roadside repair
  • Tire repair or other repair services on the road
  • Towing boats
  • Towing construction equipment or other equipment or machines not licensed for road use
  • Towing farm tractors or farm wagons
  • Towing auto hulks