Taxable Purchases and Use Tax
Items you use to operate your business are taxable unless a specific exemption applies. Several services are also taxable. If you do not pay sales tax on a taxable purchase, then you owe use tax. See the following table for examples.
|Cooking and serving equipment||
For more information, see a complete list of taxable services.
Note: Food and bar establishments generally do not qualify for the industrial production and capital equipment exemptions.