Service Stations

94.1. Persons engaged in the business of operating a gasoline service station and making automotive repairs are making sales of tangible personal property and rendering services subject to consumers sales and service tax and use tax.

94.2. Automotive repairs which include parts and installation labor are subject to tax. Parts sold without installation or labor are also subject to tax. Tax must be collected unless an exemption certificate or direct pay permit is given by the customer.

94.3. A person engaged in the business of selling a taxable service and taxable tangible personal property is taxable on all of his purchases except purchases for resale.