This classification applies to washing, waxing or polishing customers' automobiles or trucks on a fee basis. This classification also applies to self-service automobile or truck washes or the washing, waxing or polishing of automobiles or trucks at customers' locations.
This classification does not apply to automobile or truck storage garages, parking stations or lots that perform incidental services, including but not limited to washing, polishing, oil or fluid replacement and gasoline or oil sales; such operations shall be classified as 8392, Automobile or Truck Storage Garages or Parking Stations or Lots.
This classification does not apply to facilities where operations include the sale of gasoline or fuel or the mechanical repair of automobiles or trucks. Refer to the Automotive Industry Group for a complete list of classifications applicable to automobile or truck service or repair facilities.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: This classification applies to washing, waxing and polishing customers’ automobiles or trucks on a fee basis. This classification also includes self-service automobile or truck washes and the washing, waxing and polishing of automobiles or trucks at customers’ locations. This classification does not apply to automobile or truck storage garages, parking stations or lots that perform incidental services, including but not limited to the sale of gasoline or oil, washing, polishing or oil and fluid replacement; such operations shall be classified as 8392, Automobile or Truck Storage Garages or Parking Stations or Lots. This classification does not apply to facilities at which the operations include the sale of gasoline or fuel or the mechanical repair of automobiles or trucks. Refer to the Automotive Industry Group for a complete list of classifications applicable to automobile or truck service or repair facilities. | 1/1/2018 |
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