Items you use to operate your business are taxable, unless an exemption applies. Several services are also taxable. See the following table for specific examples.
Note: If you do not pay sales tax on a taxable purchase, then use tax is due. For details, see Use Tax.
- Cash registers and register tape
- Cleaning supplies to clean kennels, buildings, and vehicles
- Computer hardware and software
- Furniture and fixtures
- Office equipment and supplies
- Packaging, paper and plastic bags, and other nonreturnable packaging for items sold
- Price guns, labels, and stickers
- Shelves and racks
- Shopping baskets and carts
|Tools and equipment
- Animal carriers (reusable/returnable)
- Brushes and combs
- Clippers and trimmers
- Feeding dishes
- Grooming tables
- Nail clippers
- Towels (reusable)
- Appointment cards
- Business cards
- Calendars, magnets, mugs, pens
- Donations of taxable goods
Note: Some utilities may be exempt from sales tax if they are used to provide taxable services or in agricultural production. For details, see Utilities Exemption.