I bought two rear tires for my farm tractor. Included in the price are line item charges for water and methanol and a fee for pumping the mixture into the tire. What is exempt?

The tires and the labor to install the tires on qualifying machinery, including the pumping fee, can be purchased tax exempt by a qualifying person. The fees for pumping the water and methanol into the tires are considered part of the sales price of the repair labor even if the pumping fee is
separately itemized. However, water and methanol, like other liquids, such as oil, antifreeze, and
transmission and hydraulic fluids, continue to be subject to tax.

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