Section 296-17A-3406. Classification 3406.

3406-00 Automotive or truck gas service stations, N.O.C.: Lube and oil change specialists, and mobile lube and oil services

Applies to establishments operating full service gasoline or diesel service stations not covered by another classification (N.O.C.). This classification includes cashiers. Full service includes, but is not limited to:

• Pumping gas for customers;

• Replacing wiper blades;

• Checking and/or filling the fluid levels (oil, transmission, wiper wash and antifreeze);

• Adding air to the tires.

The repairs included in this classification are:

• Oil and filter changes;

• Tune-ups;

• Replacement of brakes;

• Front end alignments;

• The repair or replacement of tires.

This also applies to establishments engaged exclusively in preventive automotive maintenance, such as, but not limited to:

• Adding air to tires;

• Changing oil and filters;

• Checking and/or filling fluid levels;

• Checking and/or replacing belts, hoses;

• Lubing chassis;

• Replacing wiper blades.

This classification excludes:

• Portable automobile or truck car washes which are to be reported separately in classification 6602;

• Establishments engaged in automobile or truck repair services and tune up specialists which are to be reported separately in classification 3411;

• Establishments engaged in the service or repair of machinery or equipment N.O.C. which are to be reported separately in classification 6409;

• Self-service gas stations which are to be reported separately in classification 3409; and

• Convenience grocery stores or mini-markets with self-service gasoline operations which are to be reported separately in classification 3410.

3406-01 Automobile or truck storage garages

Applies to establishments operating automobile or truck storage garages. Generally, these types of storage garages consist of an enclosed structure and usually with more than one level of parking. Storage garages may provide additional incidental services such as, but not limited to:

• Gasoline;

• Tune-ups;

• Washing and waxing services;

• Cashiers;

• Full-time attendants or security personnel.

This classification excludes:

• Portable automobile or truck car washes which are to be reported separately in classification 6602;

• Establishments providing parking lot services which are to be reported separately in classification 6704;

• Automobile or truck repair services which are to be reported separately in classification 3411;

• Establishments engaged in the service or repair of machinery or equipment N.O.C. which are to be reported separately in classification 6409;

• Self-service gas stations which are to be reported separately in classification 3409; and

• Full service gas station services which are to be reported separately in classification 3406-00.

Special note: Storage garages applicable to this classification are distinguishable from parking lots in classification 6704 in that parking lots usually are not an enclosed structure, and they do not provide service to automobiles.

3406-04 Automobile or truck - Detailing by contractor; glass tinting; windshield repair

Applies to establishments engaged in providing automobile or truck detailing services, and to establishments engaged solely in tinting glass in automobiles, or repairing cracks, chips or bull's-eyes in windshields. This classification includes cashiers. Detailing services involve complete, in-depth cleaning of exteriors and interiors such as, but not limited to:

• Washing;

• Waxing;

• Polishing;

• Buffing;

• May also involve tinting glass;

• Vacuuming or otherwise cleaning the autos':

– Chrome work;

– Tires;

– Hub caps;

– Windows;

– Mirrors;

– Carpets;

– Seats.

This classification excludes:

• Portable automobile or truck car washes which are to be reported separately in classification 6602;

• Tinting or installation of automobile or truck window glass performed by a glass dealer which is to be reported separately in classification 1108;

• Glass tinting or the application of tinted plastic film to glass windows and doors in buildings which are to be reported separately in classification 0511;

• Detailing performed in connection with automobile or truck dealers, service centers or repair garages which are to be reported separately in classification 3411;

• Detailing performed in connection with automobile or truck body and fender repair shops which is to be reported separately in classification 3412;

• Detailing performed in connection with establishments engaged in the service or repair of machinery or equipment, N.O.C. which is to be reported separately in classification 6409;

• Detailing performed in connection with full service gas stations which is to be reported separately in classification 3406-00; and

• Detailing performed in connection with boat dealers or marinas which is to be reported in classification 3414.

3406-05 Automobile or truck car washes

Applies to establishments providing automobile or truck washing services. This classification includes the exterior washing, waxing, polishing or buffing, cleaning of chrome and tires, and the interior cleaning of windows, carpets, dash and seats. These services may be performed at a coin operated self-service unit, or at a full service automatic unit where the vehicle is conveyed through the line assisted by attendants. This classification includes cashiers and the sale of accessory items such as, but not limited to:

• Air fresheners;

• Beverages;

• Bottled car care products;

• Floor mats;

• Snack foods.

This classification excludes:

• Portable automobile or truck car washes which are to be reported separately in classification 6602;

• Washing services performed in connection with automobile or truck dealers, services centers or repair garages which are to be reported separately in classification 3411;

• Washing services performed in connection with automobile or truck body and fender repair shops which are to be reported separately in classification 3412;

• Washing services performed in connection with establishments engaged in the service or repair of machinery or equipment, N.O.C. which are to be reported separately in classification 6409;

• Washing services performed in connection with full service gas stations which are to be reported separately in classification 3406;

• Washing services performed in connection with self-service gasoline operations which are to be reported separately in classification 3409; and

• Washing services performed in connection with convenience stores that have self-service gasoline operations which are to be reported separately in classification 3410.

[Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 14-17-085, § 296-17A-3406, filed 8/19/14, effective 9/19/14. Statutory Authority: RCW 51.04.020, 51.16.035, and 51.16.100. WSR 12-11-109, § 296-17A-3406, filed 5/22/12, effective 7/1/12. Statutory Authority: RCW 51.16.035 and 51.16.100. WSR 07-12-047, § 296-17A-3406, filed 5/31/07, effective 7/1/07. WSR 07-01-014, recodified as § 296-17A-3406, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.04.020, 51.16.035, and 51.12.120. WSR 03-23-025, § 296-17-583, filed 11/12/03, effective 1/1/04. Statutory Authority: RCW 51.16.035, 51.04.020. WSR 00-14-052, § 296-17-583, filed 7/1/00, effective 7/1/00. Statutory Authority: RCW 51.16.035. WSR 99-18-068, § 296-17-583, filed 8/31/99, effective 10/1/99; WSR 98-18-042, § 296-17-583, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-583, filed 5/31/96, effective 7/1/96; WSR 85-24-032 (Order 85-33), § 296-17-583, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-583, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-583, filed 11/30/83, effective 1/1/84; WSR 82-24-047 (Order 82-38), § 296-17-583, filed 11/29/82, effective 1/1/83; WSR 81-24-042 (Order 81-30), § 296-17-583, filed 11/30/81, effective 1/1/82. Statutory Authority: RCW 51.04.030 and 51.16.035. WSR 79-12-086 (Order 79-18), § 296-17-583, filed 11/30/79, effective 1/1/80; Order 73-22, § 296-17-583, filed 11/9/73, effective 1/1/74.]

RCW 51.04.020 and 51.16.035. WSR 14-17-085, § 296-17A-3406, filed 8/19/14, effective 9/19/14. Statutory Authority: RCW 51.04.020, 51.16.035, and 51.16.100. WSR 12-11-109, § 296-17A-3406, filed 5/22/12, effective 7/1/12. Statutory Authority: RCW 51.16.035 and 51.16.100. WSR 07-12-047, § 296-17A-3406, filed 5/31/07, effective 7/1/07. WSR 07-01-014, recodified as § 296-17A-3406, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.04.020, 51.16.035, and 51.12.120. WSR 03-23-025, § 296-17-583, filed 11/12/03, effective 1/1/04. Statutory Authority: RCW 51.16.035, 51.04.020. WSR 00-14-052, § 296-17-583, filed 7/1/00, effective 7/1/00. Statutory Authority: RCW 51.16.035. WSR 99-18-068, § 296-17-583, filed 8/31/99, effective 10/1/99; WSR 98-18-042, § 296-17-583, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-583, filed 5/31/96, effective 7/1/96; WSR 85-24-032 (Order 85-33), § 296-17-583, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-583, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-583, filed 11/30/83, effective 1/1/84; WSR 82-24-047 (Order 82-38), § 296-17-583, filed 11/29/82, effective 1/1/83; WSR 81-24-042 (Order 81-30), § 296-17-583, filed 11/30/81, effective 1/1/82. Statutory Authority: RCW 51.04.030 and 51.16.035. WSR 79-12-086 (Order 79-18), § 296-17-583, filed 11/30/79, effective 1/1/80; Order 73-22, § 296-17-583, filed 11/9/73, effective 1/1/74.