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.