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Last Updated: 9/3/2015

Taxable Purchases (applies to all professional services)

Items you use to operate your business are taxable unless an exemption applies. Several services are taxable. If sales tax is not paid on a taxable purchase, use tax is due. For more information, see Fact Sheet 146, Use Tax for Businesses.

Examples of taxable purchases

  • Artwork
  • Computer systems
  • Desks and accessories
  • Printers/copiers
  • Phone systems
  • Toner
  • Publications (manuals, maps, books)
  • Equipment rentals
  • Flowers
  • Catered food and beverages

Protective equipment

Protective equipment is designed for protection from injury or disease. Protective equipment is taxable. Examples include:
  • Face shields
  • Hard hats and liners
  • Helmets
  • Safety belts
  • Safety vests
For more information, see Fact Sheet 105, Clothing.

Employee purchases

Purchases made for the business by an employee that you later reimburse are taxable. Taxable items purchased and placed on the employee’s expense report or company credit card are also taxable.

Advertising materials

If advertising has a use other than advertising a message it is taxable. Examples include:
  • Business cards
  • Calendars
  • Cups and mugs
  • Holiday/greeting cards
  • Key chains
  • Pens
For more information, see Fact Sheet 133, Advertising.

Examples of taxable services

A complete list of taxable services can be found on our website. 

Use tax

If you buy, lease, or rent taxable items or services without paying sales tax to the seller, you owe use tax. Use tax is due on the cost of taxable item or service.

For more information, see Fact Sheet 146, Use Tax for Businesses.

Local taxes

If you are located in an area with local taxes, you may owe local sales and use taxes. Local taxes are listed and explained in detail in Fact Sheet 164, Local Sales and Use Taxes.


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