State agencies generally provide nontaxable services to the public. However, you must charge sales tax if you sell taxable goods and services, unless an exemption applies.

Do not pay sales tax when you purchase goods and services for resale. Instead, give your supplier a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.

Examples of purchases:

  • Admissions to state parks
  • Campground fees
  • Camping accessories
  • Equipment rentals (canoes, kayaks, GPS units)
  • Greenhouse supplies
  • Lodging
  • Maps or travel guides
  • Parking fees
  • Prepared food, candy, and soft drinks
  • Seeds and plants
  • Vending machine sales including prepared food, soft drinks, candy, and dietary supplements

Note: You must pay tax on purchases to provide admission to parks, campground fees, lodging, and parking services.