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