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:

• Retail recreational service 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:

• Washing (including self-service facilities) or detailing cars, trucks, campers, boats, etc.
• 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