Taxable sales

You must charge tax on most sales, including:

• Retail sales of food, drink, cosmetics, and household supplies to the final consumer
• Newspapers and magazines sold over a store counter
• Reusable grocery bags
• Sales through vending machines
  
• Rentals of items such as DVDs, video players and carpet shampooers

Nontaxable sales

Some nontaxable sales include:

• Sales to customers who are buying with food stamps; with electronic benefits transfer cards; or with Women, Infants and Children (WIC) checks.
• Sales of prescription drugs and prescription drug refills.
• Items customers are buying for resale.
• Sales to exempt organizations.
  
• Sales of lottery tickets.
• Deposits paid on returnable bottles.
• Cylinder sales of liquified propane in units of 15 gallons or less can be sold without getting an exemption certificate. Sales of any other type of heating fuels require a completed exemption certificate from the buyer (e.g., compressed fireplace logs).