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 following table lists some specific examples.

Nontaxable Purchases Examples
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
Clothing for general use
  • Aprons
  • Gloves
  • Uniforms

For more information, see Clothing.