Sales of Goods and Services

You must charge sales tax if you sell taxable goods or services unless an exemption applies. Do not pay sales tax when you purchase goods and services for resale. Instead, give your supplier a completed Form ST3, Certificate of Exemption. Specify the resale exemption.  

Examples include, but are not limited to:

• Admissions and membership to athletic facilities, recreational areas, or places of amusement
• Admissions to city or county parks
• Admissions to community centers with athletic or recreational facilities
• Books and informational brochures
• Campground fees
• Copies (unless required to be furnished by law)
• Equipment rentals (canoes, golf carts, tables and chairs)
• Fees to fax a document
• Golf membership and green fees
• Maps
• Vending machine sales including prepared food, soft drinks, candy, and dietary supplements

Examples of taxable services include, but are not limited to:

• Alarm monitoring services
• Lawn mowing, tree trimming, stump removal, and spraying services
• Parking charges, except residential or meters
• Towing charges, including administrative fees
• Utilities such as electricity, steam, gas, communications, and commercial water