Nontaxable Purchases
Nontaxable Purchases
You may buy items exempt from sales tax if they are used to provide a taxable service or sold at retail.
Give your supplier a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.
Examples of items consumed in providing a taxable service:
- chemicals used to treat waste generated from providing a taxable service
- clipper grease
- coat oil, colognes
- disinfectants
- disposable animal carriers, bedding, towels, and rags
- flea dips or spray
- hair ball remedies
- litter
- nail polish
- powders
- ribbons
- replacement blades for clippers and trimmers
- shampoos, soaps, conditioners
- sprays or chemicals for odor control
- vitamins
- water
Note: You must pay tax on any items used to provide nontaxable services or for your own use.
Utilities Exemption
Utilities Exemption
Utilities to operate equipment used to provide a taxable service (such as trimmers or clippers) may qualify for an exemption from sales tax.
You must perform an energy study to calculate a percentage of exemption for each utility used.
For more information, see Utilities Used in Production.
Agricultural Production Exemption
Agricultural Production Exemption
Breeders who raise pets may buy some items exempt from sales tax if they qualify for the agricultural production exemption.
For more information, see the Agricultural and Farming Industry Guide.