•The following services would be included in the tax base:
Installation of tangible personal property when part of a taxable sale
Pet boarding, pet grooming,and pet daycare services
Personal transportation service▪ Includes all intrastate motor vehicle transportation services except for: •services provided by governmental entities •ambulance services •transportation that is part of a funeral service •low speed vehicles in a county of the first class ▪Includes: •peer to peer ridesharing (peer to peer carsharing is already subject to sales tax) •scenic and sightseeing transportation in a motor vehicle
Motor vehicle towing
Parking lots and garages
Dating referral services
Identity theft protection
Streaming media
Shipping and handling when part of a taxable sale
Electronic security monitoring of real property
Remove certain existing sales tax exemptions to make the sales tax a broader consumption tax
•The following exemptions would be repealed:
Electricity to ski resorts for lifts
Vehicles used for temporary sporting events
Admissions to college athletic events
Textbooks purchased by a student (not including a college bookstore; seller sales primarily textbooks)
Primarily unassisted cleaning of tangible personal property▪Unless payment is exclusively through machines that only accept cash or coin
Use of unassisted amusement device▪Unless payment is exclusively through machines that only accept cash or coin
Vending machine food sold for $1 or less under certain circumstances▪Unless payment is exclusively through machines that only accept cash or coin
Certain car washes▪Unless payment is exclusively through machines that only accept cash or coin
Sales to a public transit district (includes construction materials converted to real property)
Fuel sold to a common carrier railroad and used in a locomotive engine
Newspapers or newspaper subscriptions
Address list or database used to send direct mail
Database access for viewing or retrieving information
