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Does towing include winching or uprighting a motor vehicle?

motor vehicle winching
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Does towing include winching or uprighting a motor vehicle?

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A. Yes. Motor vehicle towing consists of towing, pulling, transporting, winching, or uprighting an overturned motor vehicle. Therefore, the charge to winch a motor vehicle out of a ditch or upright an overturned vehicle by using a winch, air bags, or a crane is taxable.

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