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The following services are subject to retail sales tax:

Construction Services:

  • Installing, repairing, cleaning, improving, constructing and decorating real or personal property for others
  • Constructing and improving new or existing buildings and structures
  • Cleaning, fumigating, razing or moving structures, including painting and papering, cleaning and repairing furnaces and septic tanks, and snow removal
  • Clearing land and moving earth
  • Charges for materials used by public road contractors and other government contractors while constructing or repairing highways and roads.
  • Charges for materials used by contractors while constructing or repairing structures for the federal government and local housing authorities
  • Landscape maintenance and horticultural services (excluding farmers)
  • Providing tangible personal property with an operator

Recreation Services:

  • Amusement and recreational businesses, including golf, billiards, bowling, and similar activities
  • Service charges on tickets to professional sporting events
  • Day trips for sight seeing

Personal Services:

  • Physical fitness activities
  • Tanning
  • Tattooing
  • Turkish and steam baths, including hot tubs
  • Dating and escort services

Miscellaneous Services:

  • Catering and personal chefs
  • Sales of extended warranties
  • Towing and parking automobiles
  • Renting or leasing tangible personal property
  • Rental of equipment with an operator
  • Maintenance agreements
  • Competitive and network telephone services
  • Digital automated services, remote access software, and digital goods
  • Charges by abstract, title insurance, escrow and credit bureau businesses, including tenant screening services