According to HB 1030, the standard deductions for 2016 are $16,500 joint and surviving spouse, $13,200 for HOH, and $8,200 for single and separate. The standard deductions for 2017 are $17,500 joint and surviving spouse, $14,000 for HOH, and $8,250 for single and separate.
Exempt from sales and use tax are:
· Inspection fees required by law.
· Services by a relative.
· Services to resales issues on real property completed within 12 months of occupancy.
· Cleaning of real property.
· Services on roads, driveways, parking lots, and sidewalks.
· Removal of waste, trash, debris, and snow from personal property except from portable toilets.
· Home inspections for sale of real property.
· Alteration or repair of clothing.
· Pest control services.
· Moving services.
· Self-service car wash.