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;
- 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).