Lawn and garden-related services
Landscape architect services
Pet-related services
Veterinary services (doctors, hospitals)
Pet sitting/walking services
Pet training (including classes)
Horse training
Personal transportation and related services and rentals
Bus/train/limo/subway tickets and fares (local, inter-, and intra-state)
Airline tickets (for info. only; sales taxation barred by federal law)
Taxi fares
Personal chauffer services (separate from vehicle rental)
Personal pilot services (separate from plane rental)
Storage and moving services
Plane storage (not hangar rental)
Marina services – docking (not slip rental)
Household goods moving services
Vehicle transport services (including drive-away)
Messenger/courier services (personal use)
Private shipping/mailing charges (e.g., FedEx, UPS)
House/mobile home moving services
Residential utility services
Water/sewer
Telecommunications and related services (including monthly fees and one-time charges)
Internet access service
Financial and insurance services
Service charges of banking institutions (miscellaneous)
Bill paying services (fee and commission)
Investment counseling/financial planning/portfolio management
Mutual fund management fees
Credit and debit card fees (including annual membership and usage fees)
Stock brokerage fees/commissions
Insurance services (life, real property, auto, etc.)
Imputed brokerage service value of loans and deposits in depository institutions
Fees/commissions for check cashing, money orders, traveler’s checks, money wiring |
Personal care services
Barber shops
Hair care
Hair removal
Nail care
Day spa services (facials, makeovers, etc.)
Weight loss salons and counseling
Miscellaneous personal services
Dating services
Personals advertising
Miscellaneous advertising for personal purposes (e.g., items for sale, positions wanted)
Household errand/ “personal shopper”/gift consulting/management consulting services
Child day care services
Adult day care services
Baby-sitting services (casual)
Custom butchering services
Escort services
Home cleaning and maintenance services
Certain residential heating system maintenance and repair is exempt
Radon and other home environmental testing services
Condominium/co-op maintenance fees
Water softening/conditioning services – Testing & design currently is exempt/equipping and maintenance is taxed------
Interior decorating and design services
Home security system consulting (equiping and maintenance is taxable)
Closet/storage design consulting services --
Clothing-related services
Diaper service
Laundry and dry cleaning and pressing services, coin-operated (of clothing – exempt)
Laundry and dry cleaning and pressing services non-coin-operated (of clothing - exempt),
Shoe repair
Shoe shining and dyeing
Alterations, repairs, dyeing, and imprinting of clothing and accessories (post-purchase imprinting is taxable)
Original tailoring of clothing
Tuxedo rental
Education-related services (Some of the following may be excluded from the Daggett plan depending on the definition of educational services)
Personal instruction (formal classes and one-on-one; see separate list for examples)
School and university tuition, room and board charges, student fees
College and private school admission and financial aid counseling
Test preparation classes
Private tutoring services
Private testing services
Summer camp tuition and fees |
