316 Neb. Admin. Code, ch. 1, § 099 - MOTOR VEHICLE SERVICES
099.01 Gross
receipts from certain services performed on motor vehicles are subject to tax.
The taxable services include motor vehicle towing, motor vehicle washing and
waxing, motor vehicle painting, and the installation of accessories or
equipment on motor vehicles.
099.02
Motor vehicles as used in this regulation shall mean automobiles, trucks,
trailers, semitrailers, and truck tractors as defined in Section
60-301
of the Nebraska Revised Statutes.
099.03 Motor vehicle towing
099.03A Motor vehicle towing includes, but is
not limited to, towing or transporting a vehicle from one location to another
location, recovering a vehicle from a ditch, or uprighting an overturned
vehicle.
099.03A(1) Charges for towing of
common carrier vehicles are taxable.
099.03B Motor vehicle towing does not include
the towing of other property or vehicles that are not defined as motor
vehicles, or the delivery of inventory motor vehicles to a licensed motor
vehicle dealer.
099.03C The charge
for motor vehicle towing is taxable if the motor vehicle is delivered in
Nebraska. The charge for towing a motor vehicle picked up in another state and
delivered in Nebraska is taxable in this state. The charge for towing a motor
vehicle picked up in Nebraska and delivered in another state is not taxable in
this state.
099.04 Motor
vehicle washing and waxing
099.04A Motor
vehicle washing and waxing includes washing or cleaning, waxing, polishing, or
detailing the interior or the exterior of a motor vehicle.
099.04A(1) Charges for washing or waxing of
common carrier vehicles are taxable.
099.04A(2) Charges for washing or waxing of
inventory motor vehicles of licensed motor vehicle dealers are taxable.
099.04B For the proper
calculation of the tax from coin-operated wash facilities see
Reg-1-031,
Coin-operated Machines.
099.04C Any
person providing motor vehicle washing and waxing services must pay sales or
use tax on all purchases of materials, equipment, and supplies, including
towels, soaps, and waxes, used to provide his or her
services.
099.05 Motor
vehicle painting
099.05A Motor vehicle
painting includes, but is not limited to, refinishing, sealing, or applying
rust protection or clear coat to motor vehicles.
099.05A(1) Motor vehicle painting also
includes the labor and services necessary to prepare the vehicle, or parts of
the vehicle, for painting or to clean the vehicle after painting.
099.05A(2) Motor vehicle painting does not
include the replacement of parts or any repairs to a motor vehicle other than
the repair of the finish or coatings on the vehicle.
099.05B Any person providing motor vehicle
painting services must pay sales or use tax on all purchases of materials,
equipment, and supplies, including sandpaper, compounds, tape, and cleaners,
used to provide his or her services.
099.06 Installation of accessories or
equipment
099.06A The charges for the
installation of accessories or equipment on a motor vehicle are taxable.
099.06A(1) The installation of accessories or
equipment on a motor vehicle includes, but is not limited to, adding a radio or
CD player, running boards, trailer hitches, bed liners, window tinting, or a
moon roof.
099.06B The
installation of accessories or equipment does not include the replacement of a
nonfunctioning part or component of the motor vehicle with a comparable part or
component.
099.06C For the
taxability of installation of equipment for transporting medically disabled
persons, such as wheelchair lifts see
Reg-1-050,
Medicines and Medical Equipment.
099.07 Any person providing services on motor
vehicles must pay sales or use tax on all purchases of materials, equipment,
and supplies used to provide his or her services.
Notes
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