Nontaxable Purchases


Nonreturnable Packaging

You can purchase nonreturnable packaging materials used to package products exempt from sales tax. Give your supplier a completed Form ST3, Certificate of Exemption. Specify the resale exemption.

Examples of nonreturnable packaging materials:

  • Bubble wrap, shipping peanuts, tissue paper
  • Cartons, containers, cans, and boxes
  • Nonreturnable pallets and skids
  • Plastic or paper bags
  • Product identification labels
  • Stuffing materials (straw, dry ice, shredded paper, etc.)
  • Warranty cards, owner manuals, instruction sheets


Clothing for general use is exempt from tax, such as the following:

  • Aprons
  • Caps and hats
  • Gloves
  • Uniforms

For more information, see Clothing.