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Taxable 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 register tapes
  • Cleaning supplies
  • Computer hardware and software
  • Free candy and matches
  • Furniture and fixtures
  • Menus
  • Office equipment and supplies
  • Paper towels
  • Toilet tissue
Cooking and serving equipment
  • Appliances
  • Cookware
  • Dishes and glassware
  • Linens
  • Silverware
  • Tablecloths
Utilities
  • Electricity
  • Gas for cooking and heating
  • Water
Taxable services

For more information, see a complete list of taxable services.

Note: Food and bar establishments generally do not qualify for the industrial production and capital equipment exemptions.

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