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Common Tax-exempt and Taxable Purchases

Common Sales and Use Tax-exempt Purchases

Types of purchases that are exempt from sales and use tax at point-of-purchase include, but are not limited to:

Data analysis/tests
Endo mechanical staples
Food for human consumption
Hazardous waste disposal fee (for hardware)
Heart valves
Implants (plates, screws, stents)
IV Solutions
Mailing lists/labels for one-time use
Maintenance agreements (without supplies)
Memberships
Online subscriptions
Pacemakers
Page charges
Postage
Printed media delivered to a direct-mail house (printed material delivered to campus is taxable)
Registration fees
Resale items
Shipping charges
Downloaded software and internet services (media kits and printed manuals are taxable)
Subscriptions between 4 to 59 issues per year
Sutures

Common Purchases Subject to Sales and Use Tax

Types of purchases that are not exempt from sales and use tax include, but are not limited to:

Animals for research (dead and alive)
Carbonated beverages
Containers
Dry ice
Equipment leases
Furniture
Handling charges
Gift wrapping
Lab supplies
Office supplies
Packaging
Reprints
Software delivered to campus (e.g. CD)
Software maintained or serviced on campus and when the supplier provides department with material (e.g. user manuals, CDs, etc.).
Subscriptions with 1 to 3 issues and over 60 issues per year