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.