Sales by car wash operators

# (a)

Sales of tangible personal property, specified digital products, or a digital code by a car wash operator for use in an automatic car wash, a car wash tunnel, or a self-service bay or as part of an ancillary service that involves the cleaning of the interior or exterior, or both, of a motor vehicle is exempt from gross receipts and compensating use tax.
Example 1: The sale of the following items of tangible personal property by a car wash operator for use in an automatic car wash, a car wash tunnel, or a self-service bay are exempt: vehicle polish, tire shine, cleaning wipes, window cleaner, wheel cleaner, fabric cleaner, leather cleaner, paper towels, sponges, and drying towels.
Example 2: The sale of the following items of tangible personal property by a car wash operator are taxable: auto parts and accessories, tires, audio and video components or systems, radiator fluid, transmission fluid, power steering fluid, brake fluid, washer fluid, and motor oil.

# (b)

Sales of ancillary services that involve the cleaning of the interior or exterior, or both, of a motor vehicle by a car wash operator are exempt from gross receipts and compensating use tax.
Example 1: The sale of the service of vacuuming out a vehicle, when sold in connection with a car wash through an automatic car wash, a car wash tunnel, or a self-service bay and by a car wash operator, is not taxable.
Example 2: The sale of an oil change service, tire change service, repair service, or maintenance service, even when sold in connection with a sale of a car wash through an automatic car wash, a car wash tunnel, or a self-service bay and by a car wash operator, is taxable.

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