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

    Agenda Books

    Magazine subscriptions

    Art Supplies and work of art

    Musical supplies-recorders, reeds

    Artistic CD’s, tapes, videos

    Parts-career & Technology classes (not to include products used in cosmetology

    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-newsletters, newspapers (generally not sold though)

    Cups-glass, plastic, paper

    School publications-reading books

    Decals

    School publications-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 include parts and labor

    Locks-sales and rentals

    Yard signs