Taxable Sales

A retail sale means any sale, lease, or rental of tangible personal property (goods) for any purpose other than resale, sublease, or subrent. A retail sale also includes services for any purpose other than for resale.

Sales, leases, and rentals are taxable regardless of quantity or if the item is new or used, unless an exemption applies.

See the following table for specific examples.

• Admissions and Amusement Devices
• Exercise Facilities and Health Clubs

• Aircraft

• Contractors and Other Property Installers

• Food and Food Ingredients
• Candy
• Soft Drinks and Other Beverages

• Cannabis Tax

• Computer Software

• Delivery Charges

• Dietary Supplements

• Digital Products

• Printing Industry
• Labor – Installation, Fabrication, Construction, and Repair
• Motor Vehicle
• Photography
• Video Production

• Clothing

• Grooming and Hygiene Products

• Labor – Installation, Fabrication, Construction, and Repair

• Hotels and Other Lodging Establishments

• Prepared Food
• Hospital and Nursing Homes
• Eating Establishments

• Motor Vehicle

• Off-Road Vehicle

• Telecommunications, Pay Television, and Related Services

• Telecommunications, Pay Television, and Related Services

• Taxable Services

• Food and Food Ingredients
• License Requirements for Retailers

• Petroleum Products
• Telecommunications, Pay Television, and Related Services
• Utilities Used in Production
• Industrial Production
• Residential Utilities

• ​Vending Machines and Other Coin-Operated Devices