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Automotive Services and Parts - Taxable List
This is a list of taxable services provided by the automotive industry. This is not a complete list.
Services not on this list may be non-taxable and may be found on our non-taxable list If the item is not on either list and you are unsure how tax applies, please contact us.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
- Assembling vehicles or parts
- Adjusting vehicles or parts
- Auto body repairs
- Axle repairs
- Battery recharging
- Body repairs, auto
- Brake replacement and repairs
- Changing tires (emergency roadside tire changing services are exempt)
- Cut polishing
- Dismantling vehicles or parts
- Electrical repairs and services
- Flat tire repairs
- Fuel injection repairs
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- Glass installation and repairs
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- Installation services (e.g. installation of tires (see Tire Repairs), batteries, mufflers and other auto parts)
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- Maintenance services to vehicles or parts
- Muffler replacement and repairs
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- Oil changes - including oil disposal charges
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- Recapping tires
- Recharging batteries
- Reconditioning vehicles or parts
- Repairing vehicles or parts
- Restoring vehicles or parts
- Refinishing vehicles or parts
- Retreading tires
- Roadside battery charging
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- Tire repairs, replacement, changing or installation (emergency roadside tire changing services are exempt)
- Tire recapping or retreading
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