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The following important information is addressed in this notice:

  • Effective for sales made on or after October 1, 2019, the sales price of or the gross receipts derived from a limited-service vehicle wash or self-service vehicle wash or vacuum are exempt from sales tax.
  • The terms “limited-service vehicle wash” and “self-service vehicle wash or vacuum” are defined.

The following important information is addressed in this notice:

  • The definition of limited possession commitment.
  • The rate of tax due on limited possession commitments.

The following important information is addressed in this notice:

  •  Definition of certain digital property.
  •  The imposition of tax on certain digital property.
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