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Purchases and Use Tax

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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.

Taxable Purchases	Examples
General items	Cash registers and register tapes Cleaning and maintenance supplies Computer hardware and software Furniture and fixtures Office equipment and supplies
Parking supplies	Access cards Aggregate for parking lot, including delivery charges Ice melt Parking cones and signs Parking stickers, tickets, and tags Salt and sand Security cameras, unless installed by contractor into real property
Utilities	Electricity Water
Taxable services	Building cleaning and maintenance Includes ramp cleaning and maintenance, but not snow removal Detective and security services Lawn and garden maintenance For more information, see a Taxable Services.

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Purchases and Use Tax