Certain services and sales are not taxable.

Lessons

Lesson fees are not taxable, even if the lessons include the taxable use of an athletic facility. However, if the charge for the use of the facility is a significant part of the total cost of the lessons, the entire charge is taxable.

If the charge for the athletic facility is listed separately, that portion is taxable.

Nontaxable Sales

Nontaxable sales include:

• Boat launching and slip rental fees
• Bowling shoes
• Caps, t-shirts, and other clothing
• Cigarettes
• Fishing and hunting licenses
• Ice
• Over-the-counter drugs

Food

The following food items are not taxable when sold, unless sold in a bar, restaurant, or other eating establishment or prepared or heated by the seller:

• Bottled water (unsweetened)
• Food products such as milk, bread, canned goods, meat, and cereal
• Prepackaged chips, nuts, beef jerky, pies, and cupcakes
• Prepackaged sandwiches, burritos, pizza, etc. sold directly from the cooler

Self-Service Coin-Operated Utilities

Sales made through coin-operated showers, washers, and dryers are not taxable.

Storage Fees

Storage fees for storing golf carts, boats, campers, and icehouses are not taxable.