Tax Applicability Reference List

A to Z List of Items

Tax Status

Accommodations

Exempt – Non-Taxable 

Accountants

Exempt – Non-Taxable

Advertising

Taxable and Exempt (Non-Taxable)

Agricultural Machinery and Equipment

Taxable

Agricultural Supplies

Taxable

Air Filters

Taxable

Air Filters for Resale                                                       

Exempt – Non-Taxable

Animal Cages

Taxable

Animal Feed for Food Animals

Exempt – Non-Taxable

Animal Feed for Non-Food Animals for Resale

Exempt – Non-Taxable

Animal Feed- Medicated for Non-Food Animals for Resale

Exempt – Non-Taxable

Animal Feed – In General

Taxable

Animal Feed – Medicated for Food Animals

Exempt – Non-Taxable

Animal Feed – Medicated in General

Taxable

Animals: Items for Livestock

Taxable

Animals: Laboratory Research – Food Animals

Exempt – Non-Taxable

Animals: Laboratory – Non-Food Animals

Taxable

Animals: Livestock                                  

Taxable and Exempt (Non-Taxable)

Appliances

Taxable

Appliances – Mandatory Warranties

Taxable

Appliances – Optional Warranties

Exempt – Non-Taxable

Art Supplies

Taxable

Art Supplies – Bookstore Inventory

Exempt – Non-Taxable

Artwork                   

Taxable and Exempt (Non-Taxable)

Artwork – Original Work of Art for Public Display

Exempt – Non-Taxable

Athletic/Recreational Equipment/Supplies

Taxable

Audio Visual Equipment and Supplies

Taxable

Audio Visual Service

Exempt – Non-Taxable

Automotive Parts and Accessories

Taxable

Automotive Parts Sold in Connection with Repair Work

Taxable

Automotive Repair and Services

Exempt – Non-Taxable

Aviation Parts and Supplies

Taxable

Aviation Services

Exempt – Non-Taxable

Awards, Plaques, Trophies

Taxable

Bags, Backpacks/Similar Products – Bookstore Inventory

Exempt – Non-Taxable

Bags, Backpacks/Similar Products

Taxable

Bar Coding Equipment

Taxable

Bar Coding Supplies

Taxable and Exempt (Non-Taxable)

Batteries

Taxable

Batteries – Bookstore Inventory

Exempt – Non-Taxable

Binder/Book Binders

Taxable

Binder/Book Binder – Bookstore Inventory

Exempt – Non-Taxable

Biochemical and Biological Products

Taxable

Blueprinting Services

Exempt – Non-Taxable

Blueprinting Supplies

Taxable

Blueprinting Supplies – Bookstore Inventory

Exempt – Non-Taxable

Boiler and Steam Plant Services

Exempt – Non-Taxable

Books and Educational Materials – Bookstore Inventory

Exempt – Non-Taxable

Books and Educational Materials – In General

Taxable

Building and Ground Services

Exempt – Non-Taxable

Calligraphy and Design

Taxable

Cargo Containers

Taxable

Cartographic Services

Taxable

Cash Protection and Cash Handling

Exempt – Non-Taxable

Catering/Food Services

Taxable and Exempt (Non-Taxable)

Chemicals and Chemical Products

Taxable

Chemicals, Radioactive

Taxable

Clocks and Timing Devices

Taxable

Clothing

Taxable

Clothing – Bookstore Inventory

Exempt – Non-Taxable

Communications Equipment and Supplies

Taxable

Compressed Gases, Equipment, and Supplies

Taxable

Computer Hardware and Peripherals

Taxable

Computer Repair Services and Hardware Contracts

Taxable and Exempt (Non-Taxable)

Computer Supplies and Peripherals

Taxable

Computer Supplies and Peripherals –- Bookstore Inventory

Exempt – Non-Taxable

Construction and Building Materials

Taxable

Consultants         

Exempt – Non-Taxable

Controlled Substances – Used on Testing Animals

Taxable

Copy Machines

Taxable

Copy Supplies

Taxable and Exempt (Non-Taxable)

Credit Balances w/Vendors

Exempt – Non-Taxable

Data Collection/Research Services

Exempt – Non-Taxable

Data Processing Equipment and Supplies

Taxable

Data Processing Services

Taxable and Exempt (Non-Taxable)

Delivery/Courier Services

Exempt – Non-Taxable

Dental Equipment

Taxable

Dental Supplies

Taxable

Dentist – Medicines Administered by a Dentist

Exempt – Non-Taxable

Dictating and Transcribing Machines

Taxable

Discounted Purchases: Not Trade-Ins

Exempt – Non-Taxable

Duplicating and Copying Services

Taxable

Editorial Services

Exempt – Non-Taxable

Electrical Supplies and Equipment

Taxable

Electronic Components

Taxable

Electronic Manufacturing

Exempt – Non-Taxable

Emblems

Taxable

Emblems – Bookstore Inventory

Exempt – Non-Taxable

Employment Services

Exempt – Non-Taxable

Engineering and Architectural Services - Blueprints

Exempt – Non-Taxable

Engineering and Architectural Services – In General

Taxable and Exempt (Non-Taxable)

Engineering and Architectural Services - Calibration

Exempt – Non-Taxable

Equipment

Taxable

Fabrication Labor

Taxable

Fabrication Supplies

Taxable

Fabrication Supplies for Items Resold at Retail or Wholesale

Exempt – Non-Taxable

Farm Labor

Exempt – Non-Taxable

Fasteners

Taxable

Fence Equipment and Supply

Taxable

Filing System/Supplies

Taxable

Films, Video Tapes: Processed

Taxable

Financial Leasing

Taxable

Flags/Banners/Maps

Taxable

Flags/Banners/Maps - Bookstore Inventory

Exempt – Non-Taxable

Floor Covering and Carpeting

Taxable

Florist

Taxable

Food Service Equipment/Supplies

Taxable

Food/Meat Products

Exempt – Non-Taxable

Freight/Shipping

Taxable and Exempt (Non-Taxable)

Furniture

Taxable

Furniture Refurbishing – Fabrication Labor

Taxable

Furniture Refurbishing – Materials and Parts

Taxable

Furniture Refurbishing – Repairing and Application Labor

Exempt – Non-Taxable

General Transportation Services; Bus, Taxi

Exempt – Non-Taxable

Generators, Alternators

Taxable

Gifts

Taxable

Glass, Auto/Window and Miscellaneous

Taxable

Graphic Design Services

Taxable and Exempt (Non-Taxable)

Graphic Design Services – Preliminary Art

Exempt – Non-Taxable

HVAC Equipment Supplies

Taxable

Hardware and Abrasives

Taxable

Hardware Contracts

Taxable and Exempt (Non-Taxable)

Hauling/Freight Services                                    

Exempt – Non-Taxable

Herbicides, Pesticides

Taxable

Hospital Equipment and Supplies

Taxable

Household Moving and Storage

Exempt – Non-Taxable

Industrial Equipment and Supplies

Taxable

Installation

Exempt – Non-Taxable

Instructional Services

Exempt – Non-Taxable

Instructional Training Aids

Taxable and Exempt (Non-Taxable)

Interior/Office Design – Associated with Tangible Property

Taxable

Interior/Office Design – Bona Fide Professional Services

Exempt – Non-Taxable

Irrigation Systems and Supplies

Taxable

Janitorial and Cleaning Services

Exempt – Non-Taxable

Janitorial Equipment and Supplies

Taxable

Jewelry

Taxable

Jewelry – Bookstore Inventory

Exempt – Non-Taxable

Labels and Tags – Purchased for Items for Resale

Exempt – Non-Taxable

Labels and Tags – Purchases for Consumption

Taxable

Labor – Fabrication

Taxable

Laboratory Analysis and Medical Labs

Exempt – Non-Taxable

Laboratory/Scientific Equipment/Supplies

Taxable

Lamps and Lighting Fixtures

Taxable

Landscaping Equipment/Supplies

Taxable

Landscaping Services

Exempt – Non-Taxable

Laundry Services

Exempt – Non-Taxable

Law Enforcement Products

Taxable

Linen and Textile Supplies

Taxable

Locks and Locksmiths

Taxable

Lumber, Millwork, Plywood and Veneer

Taxable

Machine Shop Services and Equipment

Taxable

Mailing Labels

Taxable

Mailing Lists

Taxable

Mailing Lists Restricted to One-Time Use

Exempt – Non-Taxable

Mailing Services

Exempt – Non-Taxable

Materials Handling Equipment

Taxable

Measuring and Testing Instruments

Taxable

Medical and Scientific Illustration Services

Taxable

Medical/Surgical Equipment and Supplies

Taxable

Memberships

Taxable and Exempt (Non-Taxable)

Metal Fabrication

Taxable

Metals

Taxable

Microfilm, Equipment and Supplies

Taxable

Microfilming Services

Taxable

Miscellaneous Equipment

Taxable

Miscellaneous Services

Taxable and Exempt (Non-Taxable)

Modular Office Buildings

Taxable

Musical Instruments/Sheet Music

Taxable

Nurseries – Plants and Trees

Taxable and Exempt (Non-Taxable)

Office Equipment, repair and Services

Taxable and Exempt (Non-Taxable)

Office Equipment and Supplies

Taxable

Over-the-Counter – Medicines

Taxable

Packaging Materials

Taxable

Packaging Materials – For Items for Resale

Exempt – Non-Taxable

Paper Products

Taxable

Paper Products – Bookstore Inventory

Exempt – Non-Taxable

Parking Equipment and Accessories

Taxable

Partitions

Taxable

Pest Control Services                                  

Exempt – Non-Taxable

Pest Control Supplies

Taxable

Petroleum Products

Taxable

Pharmaceutical Services – Over the Counter Medicines

Exempt – Non-Taxable

Pharmaceutical Services – Prescription Medicines

Exempt – Non-Taxable

Photographic Equipment and Accessories

Taxable

Photographic Services

Taxable

Plastic Bags, Boxes, and Containers – For Consumption

Taxable

Plastic Bags, Boxes, and Containers – For Items for Resale

Exempt – Non-Taxable

Plastic Sheets, Rods, Etc.

Taxable

Plumbing Services

Exempt – Non-Taxable

Prescription Medicines – Pharmaceutical Services

Exempt – Non-Taxable

Printed Materials – Charges from Graphic Artists

Taxable

Printed Materials – Brochures

Taxable and Exempt (Non-Taxable)

Printed Materials – Copies

Taxable

Printing Services and Supplies

Taxable

Publishing

Exempt – Non-Taxable

Publishing – Fees Paid to Designers and Art Directors

Taxable and Exempt (Non-Taxable)

Pumps and Compressors

Taxable

Rentals/Leases

Taxable and Exempt (Non-Taxable)

Repairs

Taxable and Exempt (Non-Taxable)

Restocking Fees

Taxable and Exempt (Non-Taxable)

Safety Equipment and Supplies

Taxable

Secretarial Services

Exempt – Non-Taxable

Security Services

Exempt – Non-Taxable

Security Systems and Devices

Taxable

Sewing Services                                               

Exempt – Non-Taxable

Shipping/Handling

Taxable and Exempt (Non-Taxable)

Signs

Taxable

Stationary Supplies

Taxable

Stationary Supplies – Bookstore Inventory

Exempt – Non-Taxable

Subscriptions

Exempt – Non-Taxable

Surveying Equipment Supplies

Taxable

Surveying Services

Exempt – Non-Taxable

Swimming Pool Equipment/Supplies

Taxable

Theatrical Equipment & Supplies

Taxable

Toiletries & Cosmetics

Taxable

Toiletries & Cosmetics – Bookstore Inventory

Exempt – Non-Taxable

Tools/Hand Tools

Taxable

Trade-In Allowances on Tangible Personal Property

Taxable

Trailers/Parts/For Trailers

Taxable

Transcription Services

Exempt – Non-Taxable

Transcription Services – Copies of Transcripts

Taxable

Translation Services

Exempt – Non-Taxable

Travel Agencies

Exempt – Non-Taxable

Typewriters

Taxable

Utilities

Exempt – Non-Taxable

Vehicles

Taxable and Exempt (Non-Taxable)

Veterinary Equipment and Supplies

Taxable

Video Equipment and Accessories

Taxable

Video Production Services

Exempt – Non-Taxable

Warranties                                    

Taxable and Exempt (Non-Taxable)

Waste Removal Services

Exempt – Non-Taxable

Waste Removal Supplies

Taxable

Water Treatment Services

Exempt – Non-Taxable

Welding Equipment & Supplies

Taxable

Window Coverings

Taxable

Wines and Liquor Stores

Taxable

Word Processing Equipment/Supplies

Taxable

Word Processing Services                     

Exempt – Non-Taxable