Taxable Sales
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 |