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Last Updated: 7/16/2018

Frequently Asked Questions

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Use Tax for Individuals

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Use Tax for Individuals > Tax Information > Individual Use

  • What is tangible personal property?Back to top

    Tangible personal property is personal property that can be seen, weighed, measure, felt or touched, or is in any other manner perceptible to the senses.

    Tangible personal property includes, but is not limited to:

    • Electricity, water, gas, steam, prewritten computer software, and prepaid calling cards.
    • Freestanding security equipment such as computers and monitors
    • Freestanding cabinets, cupboards, counters, restaurant booths, and bars
    • Freestanding appliances such as refrigerators, clothes dryers, and washing machines
    • ATM machines that are freestanding​

  • What services are taxable?Back to top

    • Admission to places of amusement (including recreational areas and athletic events)
    • Making available amusement devices (including video games and games of chance)
    • Admission to tanning facilities, reducing salons, steam baths, Turkish baths, health clubs, and spas
    • Lodging and related services
    • Nonresidential parking services except for parking at a meter
    • Granting membership to a sports or athletic facility
    • Delivery of aggregate
    • Parking fees
    • Motor vehicle washing, waxing, rust-proofing, and cleaning services
    • Pet grooming services
    • Kennel services
    • Massages
    • Building cleaning and maintenance
    • Detective, security, and alarm services
    • Lawn and garden care services
    • Laundry, dry cleaning, and alterations services​

  • Do I need to file an amended return?Back to top

    If you have made and error on a previously filed sales and use tax return, you must file an amended return to correct the error.  You may file an amended return up to 3 ½ years from the date the original return was due.

    Common reasons for amending your return are:

    • You did not report enough tax on your original return
    • You reported too much tax on your original return
    • You reported the tax on the wrong tax line
    • You incorrectly charged tax to a customer and have refunded the tax to your customer
    • You received a valid exemption certificate from a customer to exempt a sale reported in a prior period and have refunded the tax to your customer

    An amended return should not be filed to claim:

    • Bad debt loss
    • Returned checks
    • A refund of sales or use tax paid​