Exempt Purchases


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. 

Examples of materials include:

  • Chemicals to treat waste generated as a result of providing a taxable service
  • Deodorizers
  • Disposable rags
  • Electricity, natural gas, and water used in providing the service
  • Fabric protection chemicals
  • Fuels to heat water
  • Lubricants and antifreeze used in vehicles that provide a taxable service (tow trucks)
  • Plugs for rustproofing
  • Rustproofing chemicals
  • Salt or softening agents for water
  • Soap
  • Vacuum filters and bags
  • Wax