Parking

69.1. Persons engaged in the business of offering parking spaces to the public for a fee are performing a service subject to the consumers sales and service tax and use tax. Tax must be collected unless the purchaser presents a properly executed exemption certificate or direct pay permit number. Government-owned and operated parking facilities which compete with private businesses are also rendering a service subject to the consumers sales and service tax and use tax. The fee charged for parking spaces which are rented for a period in excess of thirty (30) consecutive days are not subject to the consumers sales and service tax or use tax.

69.2. Purchases of tangible personal property or taxable services for use or consumption in the business of selling a taxable service are taxable.