Taxable and Non Taxable Chart

 

Taxable Sales

State and local sales taxes shall be imposed and collected on all sales for:

Agenda Books Magazine-Subscriptions less than 6 months
Agricultural Sales Magazines-when sold individually
Art-supplies and work of art Musical supplies-recorders, reeds
Artistic-CDs, tapes, videos Parts-career & technology classes (not to include products used in cosmetology)

Parking Space Painting

Athletic-equipment and uniforms Parts-upholstery
Auction items sold PE-uniforms, supplies
Automotive-parts and supplies Pennants
Band-equipment, supplies patches, badges, uniform sales and rental Pictures-school, group (if school is the seller)
Book Covers Plants-holiday greenery and poinsettias
Books-workbooks, vocabulary, library, author (when we are the seller) Rentals-equipment of any kind
Book Fairs-all books sold Rentals-uniforms of any kind, towels
Brochure Items Repair to tangible personal property (i.e., computer repair, house remodeling)
Calculators Rings and other school jewelry
Calendars Rummage, yard and garage sales
Candles Safety supplies
Car -painting, pin striping School publications-athletic programs, posters
Clothing -school, club, class, spirit School publications-brochures
Computer-supplies, mouse pads School publications-magazine (unless >six month subscription)
Cosmetology products sold to customers School publications-newsletters, newspapers (generally are not sold though)
Cups-glass, plastic, paper School publications-reading books
Decals School publictions-sheet music, hymnals
Directories-student, faculty School publications-yearbooks
Drafting-supplies School store-all items (except food)
Family and Consumer Science-supplies and sewing kits Science-science kits, boards, supplies
Fees-copies, printing, laminating Spirit items
Flowers-roses, carnations, arrangements Stadium seats
Greeting Cards Stationary
Handicrafts Supplies-any sold to students
Horticulture Items Uniforms-any type to include PE, dance team, drill team, cheerleaders, athletic, club shirts
Hygiene Supplies Vending-pencils and other non-edible supplies when the school services the machine
Identification Cards-when they are sold to the entire student body (not just the fine for a lost ID) Woodworking crafts-entire sales to inlcude parts and labor
Locks-sales and rentals Yard signs

Non-Taxable Sales

School and school related organizations need not collect sales tax on the following:

  • Ad Sales-in yearbooks, athletic programs, newspapers, posters
  • Admission tickets – athletic , dances, dance performances, drama and musical performances
  • Admission – summer camps, clinics, workshops, project graduation, banquet fees, bids, prom, homecoming, tournament fees, academic competition fees
  • Club membershipsCosmetology Services (Products sold to customers are taxable)
  • Discount/Entertainment cards and books
  • Facility rentals for school groups
  • Food and drinks sold at PTA Carnivals
  • Sale of food and soft drinks sold during a regular school day, subject to an agreement with the proper school authorities.
  • Vending machine sales
  • Meals and food products, including candy and soft drinks, served in an elementary or secondary school during the regular school day.
  • Candy and food items sold through fund raising drives by PTA or students of the school who are under eighteen years of age
  • Labor -automotive, upholstery classes (parts are taxable)
  • Lost Library Books or Lost Textbooks
  • Magazine subscriptions greater than six months
  • Parking Permits
  • Periodicals and Writings (reading materials such as yearbooks, calendars, directories, magazines, brochures and newsletters (if published and distributed by Booster Clubs or PTAs)
  • Services- car wash, cleaning