Exempt Purchases

Items that are consumed while providing a taxable service and separate detachable units can be purchased, exempt from sales tax. 

Consumable Items

Items used or consumed in providing taxable building cleaning and maintenance, disinfecting, and exterminating services are not taxable. You must use the items directly in providing the taxable service to qualify for the exemption.

Examples include:

• Chemicals to treat waste generated from providing the taxable service
• Cleaners, disinfectants, degreasers
• Deodorizers
• Disposable rags, paper towels
• Exterminating chemicals
• Furnace filters
• Garbage bags
• Mothballs
• Lubricants and antifreeze for vehicles used while directly providing taxable services (i.e. furnace cleaning machines)
• Pesticides
• Soaps, detergents, waxes, shampoos
• Swimming pool cleaning chemicals 
• Traps (one-time use)
• Window cleaner

To purchase these materials exempt, give your vendor a completed Form ST3, Certificate of Exemption, and select the Resale exemption.

Separate Detachable Units

Separate detachable units used to provide taxable services are exempt. Separate detachable units do not include the basic machine or any components included in the original purchase price of a machine. To qualify for the exemption, the item must meet all three requirements:

• It must be used to provide a direct effect for a taxable service.
• It must be an accessory or other item that attaches to a machine while in use.
• Its ordinary useful life must be less than 12 months when used continuously in normal use.

Examples of separate detachable units:

•  Abrasive and polishing belts
• Disposable vacuum bags, brushes, and filters (when purchased separately from the vacuum cleaner)
• Mopheads (when purchased separately from the handle)
• Polishing strips and buffers