Taxable Purchases and Use Tax


Items you use to operate your business are taxable, unless an exemption applies. Several services are also taxable. See the following table for specific examples.

Note: If you do not pay sales tax on a taxable purchase, then use tax is due. For details, see Use Tax.

Taxable Purchases Descriptions
General items
  • Cash registers and register tape
  • Cleaning supplies to clean kennels, buildings, and vehicles
  • Computer hardware and software
  • Furniture and fixtures
  • Invoices
  • Office equipment and supplies
  • Packaging, paper and plastic bags, and other nonreturnable packaging for items sold
  • Price guns, labels, and stickers
  • Scanners
  • Shelves and racks
  • Shopping baskets and carts
Tools and equipment
  • Animal carriers (reusable/returnable)
  • Brushes and combs
  • Clippers and trimmers
  • Dryers
  • Feeding dishes
  • Grooming tables
  • Kennels
  • Leashes
  • Nail clippers
  • Scales
  • Scissors
  • Towels (reusable)
  • Tubs
Promotional items
  • Appointment cards
  • Business cards
  • Calendars, magnets, mugs, pens
  • Donations of taxable goods
Taxable services
  • Electricity
  • Gas
  • Water
Note: Some utilities may be exempt from sales tax if they are used to provide taxable services or in agricultural production. For details, see Utilities Exemption.