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Taxable Purchases

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Items you use to operate your business are taxable unless an exemption applies. Several services are also taxable. If you do not pay sales tax on a taxable purchase, then use tax is due.

Taxable Purchases	Examples
General Items	Computer Hardware and Software Furniture and fixtures Office equipment and supplies Shelves, cabinets, and racks Tools
Services	Building Cleaning and Maintenance Detective and Security Services Laundry and Cleaning Services Lawn and Garden Maintenance
Advertising	Business cards Calendars Cups and mugs Key chains Pens For more information, see Advertising.

Taxable Purchases

Examples

General Items

Computer Hardware and Software
Furniture and fixtures
Office equipment and supplies
Shelves, cabinets, and racks
Tools

Services

Building Cleaning and Maintenance
Detective and Security Services
Laundry and Cleaning Services
Lawn and Garden Maintenance

Advertising

Business cards
Calendars
Cups and mugs
Key chains
Pens

For more information, see Advertising.

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Taxable Purchases