I just opened a tire repair shop and can you tell me what is taxable and what is not:
Selling New Tire?
Selling Old Tire?
Labor
Repairing the customers tire?
Balancing of the tires?

In my state, all of the above are taxable.

I highly recommend that you have an accountant for your business - who can help to be sure that you've got all of your ducks in a row this sort of thing.