• 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


    Auction items sold

    PE uniforms, supplies

    Automotive-parts and supplies


    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)


    Rings and other school jewelry


    Rummage, yard and garage sales


    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


    School publications-sheet music, hymnals

    Directories-student, faculty

    School publications-yearbooks


    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



    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