COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
You must charge sales tax if you sell taxable goods or 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 include, but are not limited to:
Admissions and membership to athletic facilities, recreational areas, or places of amusement
Admissions to city or county parks
Admissions to community centers with athletic or recreational facilities
Books and informational brochures
Copies (unless required to be furnished by law)
Equipment rentals (canoes, golf carts, tables and chairs)
Starting July 1, 2019, sales made by a county agricultural society on the fairgrounds during its regularly scheduled county fair are exempt from sales tax. Sales made before or after the county fair are not exempt. Sales made on property not owned by the county agricultural society are not exempt.