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