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Taxable Towing Services

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The following towing services are taxable:

  • Towing, pulling, or transporting motor vehicle on a flatbed truck to any location
  • Towing snowbirds or other illegally parked motor vehicles to impound lots
  • Pulling or winching motor vehicles out of ditches
  • Recovery services, such as up righting overturned semi tractors, trailers, or other motor vehicles