Connecticut – Effective July 1, 2015 Car Wash Services Are Subject To Tax

Salt Report 3683 – Sales of “car wash services, including coin-operated car washes” are subject to sales and use taxes.  “Car wash services” include, but are not limited to, the following:

  • automatic “tunnel” washes;
  • self-service washes;
  • waxing;
  • polishing;
  • detailing;
  • vacuuming;
  • shampooing upholstery and carpet;
  • cleaning and conditioning leather, vinyl and plastic; and
  • cleaning windows.

Car wash services are taxable whether payment is made to an attendant or by using a coin-operated machine (including machines that accept dollar bills, tokens, credit cards, or debit cards).

Further Information:

http://www.ct.gov/drs/cwp/view.asp?a=1514&q=567782