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.