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Last Updated: 11/29/2016

Nontaxable Purchases

Nonreturnable packaging

You can purchase nonreturnable materials used to package products exempt from sales tax. Give your supplier a completed Form ST3, Certificate of Exemption. Specify the resale exemption. Examples include:

  • Bubble wrap, shipping peanuts, tissue paper
  • Cartons, containers, cans, and boxes
  • Nonreturnable pallets and skids
  • Plastic or paper bags
  • Product identification labels
  • Stuffing materials (straw, dry ice, shredded paper, etc.)
  • Warranty cards, owner manuals, instruction sheets


Clothing for general use is exempt from tax. Examples include:

  • Aprons
  • Caps and hats
  • Gloves
  • Uniforms

For more information, see Fact Sheet 105, Clothing.

< Taxable Purchases and Use Tax  Filing Returns and Record-keeping >
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