Sales of taxable goods are subject to sales tax.

Examples include:

• Compact discs
• DVDs
• Used books
• Other taxable items

Rental fees for books, films, or other items are taxable. Any late return fees for these items are taxable as an additional rental charge.

Charges for copies, including from coin-operated machines, are taxable. This is true whether the customer or library employee operates the copy machine.

The following foods are taxable when sold through a vending machine or honor box:

• Candy
• Dietary supplements
• Prepared food
• Soft drinks

For more information, see Vending Machines and Other Coin-Operated Devices.

Sales or leases of surplus equipment or other items used in a library may be taxable. For more information, see Isolated and Occasional Sales.