3.100
3.100 Exempt Products/Services
Tax Expenditure Name
Tax Expenditure Number
FY2020
FY2021
FY2022
FY2023
FY2024
Exempt Products/Services
3.100
1,924.1
1,999.2
2,119.2
2,229.2
2,300.5
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Tax Item
Description
Origin
FY2024
3.101
Exemption for Food
Exemption for Food
Food for human consumption is exempt from sales tax, including food purchased with federal food stamps. The exemption does not cover meals served in restaurants and similar establishments. Meals are taxed under the sales tax at a rate of 6.25%.
1,177.1
3.102
Exemption for Certain Food and Beverages Sold in Restaurants
Exemption for Certain Food and Beverages Sold in Restaurants
Although generally food and beverages sold in restaurants are taxed, there are certain exceptions. These are: a) food sold by weight, measure, count, or in unopened original containers or packages (for example, milk, meat, bread); b) beverages in unopened original containers which have a capacity of at least 26 fluid ounces; and c) bakery products sold in units of six or more.
N.A.
3.103
Exemption for Clothing
Exemption for Clothing
Sales of clothing or footwear up to $175 per item are exempt from sales tax. The exemption does not include special clothing or footwear designed for athletic or protective uses and not normally worn except for these uses.
301.8
3.104
Exemption for Medical and Dental Supplies and Devices
Exemption for Medical and Dental Supplies and Devices
Medical and dental supplies and devices, such as prescription drugs, oxygen, blood, artificial limbs and eyeglasses, are exempt from sales tax.
Comment: This estimate includes new estimate of $7.0 million of medical marijuana for FY20, FY21, and FY22.
Comment: This estimate includes new estimate of $7.0 million of medical marijuana for FY20, FY21, and FY22.
687.3
3.106
Exemption for Newspapers and Magazines
Exemption for Newspapers and Magazines
Sales of periodicals such as newspapers and magazines are exempt from the sales and use tax.
17.0
3.108
Exemption for Certain Precious Metals
Exemption for Certain Precious Metals
The tax expenditure provides for a sales tax
exemption for transactions with a sale amount
of $1,000 or more of certain precious metals.
The exempt items are: rare coins of
numismatic value; gold or silver bullion or
coins; and gold or silver tender of any nation
which is traded and sold according to its value
as precious metal. Fabricated precious metals
that have been processed or manufactured for
industrial, professional, or artistic use do not
qualify for the exemption.
exemption for transactions with a sale amount
of $1,000 or more of certain precious metals.
The exempt items are: rare coins of
numismatic value; gold or silver bullion or
coins; and gold or silver tender of any nation
which is traded and sold according to its value
as precious metal. Fabricated precious metals
that have been processed or manufactured for
industrial, professional, or artistic use do not
qualify for the exemption.
10.7
3.109
Exemption for Cement Mixers
Exemption for Cement Mixers
Concrete mixing units mounted on the back of
trucks are exempt from sales tax. Spare parts
for such units are also exempt. The truck
chassis is subject to sales tax.
trucks are exempt from sales tax. Spare parts
for such units are also exempt. The truck
chassis is subject to sales tax.
1.7
3.112
Exemption for Aircraft & Aircraft Parts
Exemption for Aircraft & Aircraft Parts
Airplanes, helicopters, gliders and other aircraft are exempt from sales tax. Parts used exclusively for the repair of aircraft are also exempt.
26.7
3.114
Exemption for Sales of Commercial Gun Safes and Trigger Lock Devices
Exemption for Sales of Commercial Gun Safes and Trigger Lock Devices
Safes designed for storing firearms and ammunitions, equipped with a tamper-resistant mechanical lock or other safety device, and safety devices designed to prevent the discharge of weapons by unauthorized users are exempt from the sales tax.
2.0
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