Taxable Purchases and Use Tax


Items you use to operate your business are taxable unless an exemption applies. Several services are also taxable. If you do not pay sales tax on a taxable purchase, then use tax is due. See the table below for specific examples.

Taxable Purchases Examples
General items
  • Computer hardware and software
  • Furniture
  • Hand tools (cordless drill, jig saw, hammers)
  • Office equipment and supplies
  • Safety equipment (hard hats, safety vests, dust masks)
Construction machinery and equipment
  • Bulldozers
  • Excavators
  • Forklifts
  • Loaders

Advertising materials

For more information, see Advertising.

  • Business cards
  • Calendars
  • Cups and mugs
  • Pens
Taxable services For more information, see Taxable Sales.