Nontaxable Sales


Certain services and sales are not taxable.

Examples of nontaxable services and sales:

  • Coat check
  • Messenger service
  • Rentals of meeting rooms or banquet halls
  • Rented space for vendors (sales tax is due on the portion of the rent that is attributable to use of the equipment, phones, furniture, parking spaces, etc.)
  • Vending machine sales of clothing (swimsuits, pantyhose, etc.), feminine hygiene products, aspirin and other drugs, and postage stamps.