Nontaxable Purchases

The following purchases are not taxable for those in the admissions and amusement devices industry.

Resale Items

Items that are purchased for resale, lease, or rental to the customer may be purchased exempt from sales tax. Give your supplier a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.

Examples include:

• Pop
• Candy
• Insect repellant
• Other items sold over the counter
• Rental equipment (boats, motors, golf, ski, volleyball equipment)

Coin-Operated and Amusement Devices Exemption

Certain coin-operated entertainment and amusement devices may be purchased exempt from sales tax. Examples include:

• Batting cages
• Cranes
• Foosball and pool tables
• Fortune telling machines
• Jukeboxes
• Photo or video booths
• Video and pinball games
• Rides

Clothing

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

• Aprons
• Gloves
• Oven mitts
• Uniforms

For more information, see Clothing.

Jukebox Music

Purchases of music by jukebox operators who charge customers for use of the jukebox are exempt from sales tax as long as the music is only used for the jukebox.

The music may be either a digital audio work or in tangible form such as a record or compact disc.

Towel Service Supplies

Towels supplied to customers as part of a linen supply service can be purchased exempt for resale. Give your supplier a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.

If you launder your own towels, you may buy the water, soap, bleach, and other materials used to launder the towels exempt from sales tax. Specify the Other exemption and write in materials to provide taxable services.

For more information, see Laundry and Cleaning Services.