Sec. 55.1. Automobile towing service. 55.2. [Reserved]. 55.3. [Reserved]. 55.4. Taxidermy service. 55.5. Cleaning of animals. 55.6. Lawn care services.

The charge made by a garage for the towing of an automobile is a service charge not subject to tax under the TRC.

(a) Persons engaged in the business of performing taxidermy services upon birds, animals, fish or other personal property are vendors of the service so rendered and shall collect sales tax upon the entire charge made for the work, including charges for time, labor, materials, service and the like. Effective March 4, 1971, separately stated charges for the delivery of the finished product to the customer are subject to tax. Prior to March 4, 1971, the separately stated delivery charges were not subject to tax.

(b) A taxidermist is liable for tax upon the purchase or use of tangible personal property, such as machinery, equipment, tools and supplies, which is used but does not physically transfer to the customer or to the customer’s property. With respect to materials which are to be physically transferred to the customer’s property, the taxidermist is entitled to give the supplier a proper Resale Exemption certificate.