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Last Updated: 7/14/2016

Nontaxable Purchases

You may buy items exempt from sales tax if they will be sold as part of prepared food and drinks. Give your supplier a completed Form ST3, Certificate of Exemption. Specify the resale exemption.

The table below lists some specific examples.

Nontaxable Purchases


Items that are part of prepared food

  • deli paper, foil, and wraps used to package take-out food
  • doggie bags and boxes
  • pie tins (when sold with a pie)
  • take-out food containers

Disposable serving pieces

  • chopsticks
  • cups and lids
  • napkins
  • placemats
  • plates and utensils
  • tablecloths

Other supplies

  • straws
  • swizzle sticks
  • toothpicks


General clothing you purchase for use in your business is not taxable. Examples include:

  • aprons
  • gloves
  • oven mitts
  • uniforms

For more information, see Fact Sheet 105, Clothing.

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