Sales to car wash operators

(a) Sales of tangible personal property, specified digital products, or a digital code to 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 are exempt from gross receipts and compensating use tax.

(b) Sales of services to car wash operators are exempt from gross receipts and compensating use tax.

(c) Examples of sales exempt from gross receipts and compensating use tax under this part include but are not limited to:

(1) Car washing machinery and equipment installed in the:

(A) Car wash tunnel;

(B) Automatic car wash; or

(C) Self-service bay;

(2) Car washing chemicals, including without limitation soap, detergent, wax, polish, and tire shine, used in the:

(A) Car wash tunnel;

(B) Automatic car wash; or

(C) Self-service bay; and

(3) Water and electricity used in the:

(A) Car wash tunnel;

(B) Automatic car wash; or

(C) Self-service bay.