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
- disposable animal carriers, bedding, towels, and rags
- flea dips or spray
- hair ball remedies
- nail polish
- replacement blades for clippers and trimmers
- shampoos, soaps, conditioners
- sprays or chemicals for odor control
Note: You must pay tax on any items used to provide nontaxable services or for your own use.