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Purchases of detailing services and repair services performed on motor vehicles that are held for resale are exempt from the tax imposed by this chapter, if such vehicles are held for resale by a licensed motor vehicle dealer or licensed automobile auction. A person selling detailing services shall, however, be considered to be the user and consumer of any articles of tangible personal property that person purchases or uses in performance of such detailing services.
For purposes of this section, “detailing services” means and includes services that cosmetically or functionally refurbish or restore to like-new or serviceable condition or appearance and that are intended to enhance or increase the sales value of used or pre-owned motor vehicles in preparation for the vehicles being offered for sale at wholesale or retail in the ordinary course of the seller's business, or that cosmetically or functionally prepare new vehicles for sale at wholesale or retail in the ordinary course of the seller's business.
“Motor vehicle detailing services” shall not include washing or cleaning of motor vehicles, except when performed in conjunction with the activities provided for in this section.
For purposes of this section “motor vehicle” shall mean a motor vehicle subject to registration and titling in this state pursuant to § 55-3-101, and “licensed motor vehicle dealer” and “licensed automobile auction” shall mean a person licensed as such pursuant to title 55, chapter 17.