Items for Resale
You may purchase items exempt for resale if both of these conditions apply:
- you sell the item at retail or hold the item exclusively for lease or rental to the customer
- the charges for these items are separately stated from the lodging accommodations
To purchase items exempt for resale, give your seller a completed Form ST3, Certificate of Exemption.
Examples of items for resale include:
- guest laundry services
- paper cups, napkins, etc. sold as part of a meal or drink (except for complimentary meal or drink)
- pop, candy, and other items sold at retail or in vending machines
- recreational equipment to be rented separately
Coin-Operated Entertainment and Amusement Devices
Retailers may buy these devices exempt from tax if they sell admissions to or use of the devices.
Examples of coin-operated entertainment and amusement devices include:
- fortune-telling machines
- pool tables
- batting cages
- jukeboxes
Note: Vending machines, lottery devices, or gaming devices do not qualify for this exemption.
For more information, see Vending Machines and Other Coin-Operated Devices.