Sales and Use Tax
Effective Mar 2, 2026
.01Personal, Professional, or Insurance Services..02Combined Sales..03Repairs of Tangible Personal Property, Digital Codes, Digital Products, and Taxable Services..04Published Material..05Food for Human Consumption..06Cancelled and Returned Sales..07Sales Where It Is Impractical to Establish the Amount of Property to Be Resold..08“Taxable Price” Defined..09Sale of Medicines, Medical Supplies, Tobacco Cessation Products, Sickroom Equipment, and Certain Medical Equipment..10Natural and Artificial Gas, Electricity, Steam, Oil, and Coal..11Printing..12Casual and Isolated Sales..13Certain Capital Transactions..14Resale Certificates..15Containers..16Photography..17Dry Cleaners and Laundries..18Florists..19Real Property Construction, Improvement, Alteration, and Repair..20Games and Amusements..21Time of Collection..22Exempt Charitable or Nonprofit Organizations..23Room Rentals..24Tangible Personal Property Consumed in a Production Activity..25Transactions in Interstate Commerce..26Aircraft, Motor Vehicles, Railroad Rolling Stock, and Vessels Used in Interstate and Foreign Commerce..27Auctioneers, Agents, Brokers and Factors..28Lease of Tangible Personal Property, Digital Codes, Digital Products, Data or Information Technology Services, and Software Publishing Services..29Ice..30Fabrication or Production..31Direct Payment Permits..32Repealed..32-1Repealed..32-2Tangible Personal Property Used in a Production Activity..33Out-of-State Vendor..34Special Use Tax on Certain Electricity..35Property and Services Used in a Film Production Activity..36Signs..37Tax Free Week for Qualifying Clothing and Footwear Items..38Advertising Agencies..39Detective, Guard, Armored Car Services, and Security Systems..40Sourcing Cellular Telephone and Other Mobile Telecommunications Services Charges..41Sales of Appliances Meeting Certain Efficiency Requirements and Multifuel Pellet Stoves..42Effective Rate Agreements..43Geothermal and Residential Wind Energy and Solar Equipment..44Tax-Free Weekend for Certain Energy Efficient Equipment..45Sales and Use Tax on Sales of Dyed Diesel Fuel by Marinas..46Parent-Teacher Organization Fundraisers..47Cannabis..48Data or Information Technology Services and Software Publishing Services..49Multiple Points of Use Certificates..50Applicable Rate for Data or Information Technology Services and Software Publishing Services.