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.

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
  • Electricity
  • Water
Taxable services

For more information, see a Taxable Services.