Lender needs to repossess a vehicle. Lender has the borrower drop the vehicle off at the dealership.
Lender prepares paperwork to have the vehicle transported to an automobile auction.
A towing company is hired to transport the vehicle from the dealership to the auction site. Your client, the towing company, does not believe that he is providing any repossession services in this case. He is providing towing services only. You believe that the lender has possession of the vehicle once it is at the dealership. A person paid for repossession services is selling a taxable debt collection service.