This information is not current and is being provided for reference purposes only
Ruling 89-23
Car Washing
This Ruling has been obsoleted by AN 94(3)
It is the opinion of the Legal Division that motor vehicle dealers and motor vehicle repairers do not purchase car washing services for resale to their customers and, accordingly, cannot issue a resale certificate to a person providing car washing services.
LEGAL DIVISION
July 10, 1989