MINIMALISM

Join us on scaling down!

As a person who is tired of possessions, I have made the decision to become a minimalist and I’m not alone. Why would someone want to be a minimalist? In my life, I feel like things weigh me down. They take up time and of course money. It costs money to house and clean objects. It’s just tiring. You know the saying, “You don’t own things, things own you.” When you die, you can’t take it with you. I want to spend my life enjoying experiences, spending time with my family and friends. Extreme minimalists own about 100 items. A comfortable minimalist might own 150 things. Feel free to try scaling down in your own life. It takes a lifetime to accumulate things, but it doesn’t have to take a lifetime to get rid of them. Be careful of what you accept into your life.

Here are some ways to get rid of your items rather than just throwing them out:
1. Sell them on eBay.
2. List them on listia.com.
3. Have a yardsale.
4. Donate to a secondhand store or charity.
5. Give items to a friend.

So, here it goes! I’m not looking to scale down to just 100 items. I think that is too drastic. My goal is to own a lot less and I know it will take time to scale back. It will be interesting to see how many items I end up with.

Today I came up with a great way to decide if you need something or not. I looked at the Pennsylvania Sales Tax chart. If there is sales tax on something, I figure that you don’t need it! Here is the list if anyone is interested in perusing through it. This is not set in stone. For instance, the very first item in this list is important to me. It’s a Bible. However, could I own a digital version of it? Yes, I could! It would take up less space than a speck of dust and it wouldn’t get worn out. However, computers are taxed as well. Another exception would be pets. They bring so much happiness into my world. But, overall, this list is just a good outline to help keep you somewhat on track and to get the picture of what is really necessary in your life as far as the basics go. Hey! Coffee drinkers – check this out! Ground and whole coffee beans are not taxed, but brewed coffee is taxed. So, you can brew it yourself. However, coffee filters are taxed. That’s interesting.

T – TAXABLE (You probably don’t need this in your life.)
NT – NONTAXABLE (This might be a necessity.)

BOOKS AND STATIONERY
Tax is imposed on books, stationery and stationery supplies, including
Bibles and religious publications sold by religious groups.
T – Bibles
T – Comic books
T – Crossword, game books
T – Dictionaries
T – Greeting Cards
T – Instruction books for needle-craft, embroidery, knitting, etc.
NT – Mail order catalogues
NT – Newspapers of general circulation qualified to carry a legal
advertisement
T – Periodicals and magazines not purchased by subscription
NT – Periodicals and magazines purchased by subscription
T – School supplies, except when sold directly to a school district
or qualified nonprofit educational institution
NT – Textbooks, when sold by a school or an authorized book store
BUSINESS SUPPLIES AND EQUIPMENT
Generally, sales of business supplies and equipment used in construction,
repair, etc., of real estate are taxable.
T – Amusement and record playing devices
T – Building materials, supplies and equipment used in construction,
repair, etc., of real estate, except building machinery and
equipment purchased by or for certain exempt entities
T – Business forms such as invoices, order books, etc.
T – Cash register receipt paper
*T – Canned computer software and licenses to use, regardless of
method of delivery or access
NT – Direct mail advertising materials, including calendars, matchbooks,
etc.
T – Display cases and merchandising equipment
NT – Dry ice, when sold for internal packaging with the sale of property
to others
T – Fans
T – Signs, circulars, show cards and posters
T – Vending machines and equipment
NT – Wrapping supplies used in connection with the sale of products
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LISTING OF TAXABLE AND EXEMPT PROPERTY
CLOTHING AND ACCESSORIES
Generally, clothing is nontaxable except the following: (1) Formal day or
evening apparel; (2) Articles made of real, imitation or synthetic fur,
where the fur is more than three times the value of the next most valuable
component material; and (3) Sporting goods and clothing normally
worn or used when engaged in sports (See Category 23).
T – Accessories and ornamental wear
NT – Aprons
NT – Belts and suspenders
T – Biking clothing
NT – Boots and shoes, designed for everyday wear
T – Bridal apparel and accessories
T – Corsages and boutonnieres
T – Costumes – Halloween, Christmas, etc.
NT – Dress shields
T – Formal clothing, including mother of the bride and flower girl
dresses.
T – Fur, articles made of fur on hide or pelt, or any material imitative
of fur, and articles of which fur, real, imitation or synthetic,
is the component material of chief value; and fur trimmed articles,
if the value of fur is more than three times the value of
the next most valuable component material. Felt, wool or fabric
is not taxable unless it resembles fur on the hide.
NT – Garters and garter belts
NT – Girdles
T – Gloves, baseball, golf, racquet, etc.
NT – Gloves, cloth, leather, kid, for everyday wear
T – Gloves, sheepskin, fur, rubber
T – Graduation caps and gowns
NT – Gym suits
T – Handkerchiefs
*NT – Headwear for everyday wear
**T – Helmets
NT – Hosiery, pantyhose and peds
NT – Hunting clothing, including camouflage and blaze orange
NT – Leotards and tights
NT – Leather wearing apparel
NT – Lingerie
NT – Maternity clothing for everyday wear
NT – Neckwear, ties
NT – Nightgowns
T – Prom dresses
NT – Rainwear
NT – Receiving blankets
NT – Repairing of wearing apparel
T – Safety clothing – (See Category 17)
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NT – Scarves, for headwear and neckwear
NT – Scout uniforms and camp clothes
T – Sheepskin coats
NT – Stockings, including support-hose
NT – Suspenders
NT – T-shirts, imprinted
T – Tuxedos
T – Umbrellas
NT – Underclothing
NT – Work clothes, work uniforms
NT – Yard goods (to make clothing)
COSMETICS AND TOILET GOODS
T – After shave creams, lotions, powders
T – Antiperspirants
T – Aromatherapy products (Candles, oils, washes, etc.)
T – Atomizers containing perfume and other liquids
T – Bath milks, oils, powders, salts, tablets, crystals, etc.
T – Bath and shower gels and body shampoos
T – Bleach creams and lotions
T – Blush, rouges
T – Body lotion and creams
T – Breath fresheners and breath sprays
T – Bubble bath preparations
T – Cocoa butter, if advertised or labeled for toilet purposes
T – Colognes
T – Compacts containing blush or powder, compact refills
T – Cosmetics
T – Creams, protective (having cosmetic claims or use as skin
creams, antiperspirants)
T – Creams, cleansing, beauty or cold
T – Cuticle softeners and removers
T – Deodorants (even though having a medicinal or curative value,
if advertised or labeled for use as a body deodorant)
T – Deodorants (for use in closets, bureau drawers, etc., for
imparting fragrance to clothing)
NT – Deodorants, colostomy
T – Dusting powders
T – Eyebrow pencils
T – Eyelash mascara and eyelash and brow dyes
T – Eye shadows, eyeliner
T – Face lotions, facial oils, face creams
T – Face packs
T – Face powders, in loose or cake and liquid form
T – Foundation makeup
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T – Freckle removers, vanishing creams
T – Hair conditioners and rinses
T – Hairdressings, lotions, tonics and pomades (regardless of
whether they are colored or scented)
T – Hair dyes, colorings, tints, rinses and bleaches
T – Hair gels and mousse
T – Hair oils
T – Hair removers
NT – Hair restorative medications
T – Hairsprays
T – Hair straighteners
T – Hand lotions, creams and sanitizers
T – Lip balm and ointments
T – Lipsticks, lipstick refills, liquid lip color, lip liner and lip gloss
T – Lotions, cleansing and beauty
T – Manicure preparations and kits
T – Mask preparations
T – Massage creams
T – Makeup remover
T – Mouthwashes
T – Nail bleaches
T – Nail polish removers
T – Nail polishes, nail lacquers, nail enamel
T – Perfumes and perfume ingredient kits
T – Perfume novelties, containing perfume
T – Permanent waving creams, lotions, neutralizer and kits
T – Powder bases (liquid, cream and pressed)
T – Sachets containing powder or aroma producing materials
T – Scalp lotions, which are used or intended for use as a treatment
for dry or oily hair
T – Shampoos
T – Shaving preparations, creams, lotions, powders, including medicated
preparations
T – Skin balms, bleaches, creams, fresheners, lotions, oils tonics or
whiteners
T – Sun allergy cream
T – Sunburn preventives – suntan creams, lotions, oils, sunblock,
etc.
NT – Sunburn treatment, lotions or creams
T – Talcum powder
NT – Toothbrush, electric
NT – Toothbrush, toothpaste, tooth cleaners, dental floss and
replacement brushes for electric toothbrush
T – Water Piks
T – Wave set, paste, powder or lotion
T – Wrinkle removing and concealing preparations
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FARMING SUPPLIES AND EQUIPMENT
The tax is not imposed upon the sale of property to a farmer to be used
or consumed directly in the business of producing agricultural products.
Home gardening is not considered farming. See REV-1729, Tax
Information for Farmers, for additional information.
NT – Artificial breeding equipment and supplies
NT – Blacksmith/farrier services for commercial racehorses or horses
used directly in farming
T – Building supplies and materials used to build and repair barns,
sheds, coops, etc.
NT – Cleaners and disinfectants used in cleaning milking equipment
and to sterilize milk cans to prevent spoilage. (Property used
for general farm cleaning and maintenance is taxable)
NT – Equipment used to extract a product from productive animals
or from the soil, such as harvesters, combines, binders, forage
blowers, milking equipment, egg collecting equipment, corn
shuckers, threshers, manure handling equipment
NT – Equipment such as barn shovels, ensilage forks, wheelbarrows
and feed carts
NT – Feed and feed additives for productive animals
*T – Fencing
NT – Fertilizer and chemical additives to be added to soil
T – Fire prevention and safety equipment
NT – Fuel for use in heating poultry brooder and greenhouses
NT – Fumigation services upon agricultural commodities or containers
used for agricultural commodities
T – Greenhouses and mushroom houses (if permanently installed
to the real estate)
NT – Grooming materials, equipment and supplies when necessary
for the health of productive animals
NT – Harnesses used to control productive animals on the farm
NT – Ice
NT – Livestock equipment to dispense chemicals, medicines and feed
additives
NT – Livestock feeding equipment such as tubs, buckets, cans, etc.,
feed scoops and portable watering devices
T – Maintenance facilities including tools, machinery and equipment
to maintain machinery, equipment or building property, such as
chain hoists, tire spreaders, drills, sanders, lumber, nails,
wrenches, brooms, welding equipment, paint brushes and
sprayers
NT – Milk strainers and strainer discs and towels (dispensers to store
and dispense the discs are taxable)
T – Motor vehicles, if required to be licensed by the Dept. of Transportation
NT – Pest control services for agricultural purposes
NT – Property which becomes an ingredient or constituent of a farm
product or is consumed by productive animals or plant growth,
such as seeds, fertilizer, chemical additives, etc., and property
such as seeders, planters, plows, harrows, cultivators, sprayers
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and similar equipment used to till soil, plant, seed and care for
productive plants.
NT – Property used to handle, store or preserve farm products or
productive animals on farm premises such as chemicals,
grooming equipment (dehorners, debeakers, hoof trimmers,
calf weaners, etc.)
T – Property used to transport or convey the farm product after the
final farming operation
NT – Refrigeration or cooling equipment used to store and preserve
farm products
NT – Replacement parts such as tires, motors, belts, cutting edges,
air filters, gears and similar replacement parts installed on
exempt equipment. Motor fuels, lubricants, compressed air, distilled
water, abrasives and similar supplies when used in operating
exempt machinery are not taxable. Tools and equipment
to apply parts and supplies are taxable.
NT – Seeds
NT – Silos
T – Water heater for cleaning dairy equipment and supplies
NT – Water pump for farm use
NT – Wrapping supplies and containers which are non-returnable to
deliver self-produced farm products.
FLOWERS, SEEDS, FERTILIZERS, ETC.
The tax is imposed upon the sale of property which is purchased by persons
not engaged in the business of farming.
T – Fertilizer, sprays, insecticides
T – Gardening supplies
T – Seeds and bulbs
T – Vegetable seeds, vegetable plants, flowers, and fruit trees
NT – Vegetable seeds, vegetable plants, and fruit trees purchased
with food stamps
FOOD AND BEVERAGES SOLD FROM A CATERER OR
ESTABLISHMENT SERVING READY-TO-EAT FOOD
Generally, tax is imposed on food and beverages for consumption on or
off the premises, or on a take-out or to-go basis, or delivered to the purchaser
or consumer, when purchased from a caterer or an eating establishment
from which ready-to-eat foods and beverages are sold, such as
a restaurant, cafe, lunch counter, private or social club, tavern, dining
car, hotel, night club, fast food operation, pizzeria, fair, carnival, lunch
cart, ice cream stand, snack bar, lunch truck, cafeteria, employee cafeteria,
theatre, stadium, arena, amusement park, juice stand, carryout
shop, coffee shop, popcorn stand and other establishments, whether
mobile or immobile.
NT – Alcohol, malt or brewed beverages and wines. Tax is paid at
time of purchase from a Liquor Control Board store or licensed
malt beverage distributor.
NT – Candy and gum
T – All food and beverages, in any quantity, including both food
and beverages prepared on the premises and prepackaged
food and beverages.
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T – Food supplements and substitutes
NT – Ice
T – Nonalcoholic beverages
NT – Water
FOOD AND BEVERAGES SOLD FROM OTHER THAN
A CATERER OR ESTABLISHMENT SELLING READYTO-
EAT FOOD
A vending machine, delicatessen, grocery store, supermarket, farmers
market, bakery, donut shop, pastry shop, convenience store and other
similar establishments selling the following taxable items, whether sold
for consumption on or off the premises or on a take-out or to-go basis,
or delivered is considered to be an eating establishment:
**NT – Beer, six packs (unless sold by a distributor)
NT – Bitters and grenadine
T – Brewed coffee
NT – Candy apples
NT – Candy and gum
NT – Caramel corn
NT – Coffee, cold bottled and flavored
**T – Coffee, hot
**NT – Coffee beans, whole or ground
NT – Deli items such as meats and cheeses, potato salad, macaroni
salad, etc.
NT – Food, fruit drinks, soft drinks and sandwiches purchased with
food stamps
NT – Food supplements in any form
NT – Fruit drinks, noncarbonated or reconstituted, containing at
least 25% natural fruit juice
T – Fruit drinks, noncarbonated or reconstituted, containing less
than 25% natural fruit juice
T – Hot beverages
T – Hot food items
T – Hot soup
T – Hot pizza
NT – Ice
T – Ice cream, yogurt and other ice based products when hand
dipped or hand served
T – Kettle Korn
T – Kool Aid
T – Meals – not including prepackaged frozen meals
**NT – Milk
T – Nonalcoholic beverages
NT – Party trays, vegetable, cheese, seafood, meat
T – Pumpkins – for decoration
NT – Pumpkins – for food
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T – Salad bars, self-service
T – Sandwiches
T – Soft drinks, bottled and nonbottled (including soft drink mixes
in powder, liquid or tablet form)
NT – Soy milk
T – Sports drinks
**T – Sushi
NT – Sweeteners, artificial
NT – Tea, all forms including liquid and powdered tea
NT – Water, including nonflavored mineral water
*T – Water, flavored, including vitamin water
HAIR GOODS AND NOTIONS
Generally, hair goods are taxable unless the item qualifies as clothing.
T – Hair goods and notions, such as barrettes, hair pins, hair nets,
curlers, clips, hair bow holders, combs, brushes, chignons,
bandeaux
T – Shower caps
T – Wigs and toupees (the service of cleaning, styling, etc., also is
taxable)
HOBBY SUPPLIES, TOYS, GAMES, RADIOS, ETC.
T – Audio players, components and accessories, records, compact
discs
T – Baseball, football cards, etc.
T – Bicycles and parts
T – Boats and equipment
T – Computer games and equipment
T – Games
T – Hobby supplies
T – Musical instruments and sheet music
T – Photographic and projection equipment and supplies
T – Photographic services, film developing, printing, processing,
mounting, coloring, etc.
T – Playing cards
T – Pocket knives
T – Radios, TV sets, receiving equipment
T – Tape recorders and tapes
T – Toys
T – Video cassettes and discs, recorders and cameras
HOME SEWING, MILLINERY AND CRAFT SUPPLIES
Goods and items which are to become a component part of clothing are
not taxable. Goods and items which become a component of articles
other than clothing, such as formal wear and crafts, are taxable.
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Equipment and supplies used in sewing are taxable. Clothing is defined
as articles designed for everyday wear.
T – Artificial flowers
NT – Buckles for clothing
T – Buckles for articles other than clothing
NT – Buttons for clothing
T – Buttons for articles other than clothing
T – Dress forms
NT – Dress patterns
NT – Fabrics for clothing
T – Fabrics for articles other than clothing
NT – Dye, clothing fabric
NT – Elastics for clothing
T – Elastics for articles other than clothing
NT – Embroidery of clothing
T – Embroidery hoops
T – Embroidery of formalwear and other items
NT – Hooks and eyes for clothing
T – Hooks and eyes for articles other than clothing
NT – Knitting yarn for clothing
T – Knitting yarn for articles other than clothing
NT – Laces, ribbons, edgings, trimmings for clothing
T – Laces, ribbons, edgings, trimmings for articles other than
clothing
T – Needle-craft instruction books
T – Needles
T – Rug yarns
T – Scissors
T – Sewing kits
NT – Shoulder pads
T – Tape measures
T – Thimbles
NT – Thread for clothing
T – Thread for articles other than clothing
NT – Yard goods for clothing
T – Yard goods for articles other than clothing
T – Yarn holders
NT – Zippers for clothing
T – Zippers for articles other than clothing
HOUSEHOLD GOODS AND SUPPLIES
T – Air fresheners
T – Ant traps
T – Basin stoppers
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T – Batteries
T – Bedding
T – Books
T – Boot caddy
T – Brooms
T – Buckets
T – Candles
T – Charcoal
T – Cloth dish towels
T – Cloth hand and bath towels
T – Cloth laundry bags
T – Clothesline
T – Clothespins
T – Coat hangers
T – Cookware, pots and pans
T – Cutlery
T – Decorations
T – Dinnerware
T – Dishpans
T – Dispensers
T – Door mat
T – Drinking glasses
T – Easter egg color/paint
T – Extension cords
T – Filters, disposable air
T – Fire extinguishers
T – Fly swatters
T – Fly tapes
T – Furnishings, appliances, fittings, ornaments, furniture, equipment
and accessories. Furnishings including bedding, rugs,
lamps, hardware, electrical goods, mirrors, pillows, scarves for
furniture, bookends, clocks, glassware, crockery, silverware,
flatware and other household wares.
T – Fuses
T – Glue
T – Grill utensils, scrapers
T – Grill replacement parts
T – Hardware and tools
T – Household linens, blankets
T – Insecticide sprays
T – Ironing board and covers
T – Jars for canning and jar lids
T – Light bulbs
T – Lubricating oils
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T – Matches
T – Metal and plastic cooking utensils and flatware
T – Mops
T – Moth balls and moth flakes
T – Mouse traps
T – Needles
T – Notebooks
T – Oilcloth
T – Paints, brushes and painting equipment
T – Paint removers
T – Plants, vegetable and flower (see Category 6)
T – Polishing cloths
T – Refrigerator deodorants
T – Rubber gloves
T – Rug shampoo applicators
T – Salt, water softeners
T – Sandpaper
T – Scrub brushes
T – Seeds, vegetable and flower (see Category 6)
T – Shoe brushes
T – Sponges
T – Stationery
T – Static control spray, sheets
T – Thermometers
T – Thimbles
T – Tie racks
T – Toothpicks
T – Turpentine and paint thinner
T – Vacuum bottles
T – Vacuum cleaner bags, disposable
T – Vacuum cleaner parts
T – Ventilating fans and equipment
T – Water filters, replacement
T – Wax applicators
T – Wax paraffin
SOAPS AND DETERGENTS
T – Bleaches
T – Cleaner, septic tank, hand, oven, toilet bowl or tile
T – Cleansers
T – Detergents
T – Drain opener
T – Dry cleaning kits
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T – Pre-soaks
T – Rug shampoo
T – Soaps, scented and unscented
T – Softeners (fabric)
T – Spot removers and stain treatments
T – Starch
T – Whiteners
CLEANING AND POLISHING PREPARATIONS
T – Car cleaners and waxes
T – Glass cleaner
T – Polishes, floor, furniture, silver and similar items
T – Removers, rust or wax
T – Scouring pads
T – Steel wool
PAPER GOODS
T – Cups, paper, plastic or styrene
NT – Disposable diapers and incontinence products
T – Drop cloths, paper and plastic
T – Facial tissue
T – Filters, coffee
T – Napkins
T – Place mats
T – Plates, paper, plastic or styrofoam
NT – Sanitary napkins, tampons or similar items used for feminine
hygiene
T – Shelf paper, liners
T – Straws
T – Tablecloths
NT – Toilet tissue
T – Towels
NT – Wet-wipes
WRAPPING SUPPLIES
T – Aluminum foil
T – Food bags
T – Plastic wraps
T – Tape, masking, scotch, plastic, freezer, duct
T – Trash bags, paper and plastic
T – Twine
T – Wax paper
T – Wrapping paper, including gift wrapping,ribbons, etc.
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INFANT SUPPLIES
T – Accessories, nursing bottles, nipples, teething beads, teethers
NT – Bibs
T – Car seats, infant
T – Crib blankets
T – Diaper bags
NT – Diaper cream
NT – Diaper pins
NT – Diapers, cloth and disposable
NT – Diaper Service
NT – Formula
T – Furniture including cribs, high chairs and booster seats
T – Liners, (nursing bottles)
T – Monitors
NT – Receiving blankets for infants
NT – Rubber pants
JEWELRY
**T – Beads – Materials used in jewelry-making
T – Earring backs
T – Jewelry, including those with religious symbols incorporated
T – Ornaments and pins for hats and dresses
T – Jewelry repair
LUGGAGE, HANDBAGS, CARRYING BAGS, WALLETS,
ETC.
T – Bags, carrying, athletic, book, etc.
T – Handbags, pocketbooks and purses
T – Knitting bags
T – Leather goods, except clothing
T – Luggage, briefcases
T – Wallets and billfolds
MEDICINE, DRUGS AND MEDICAL SUPPLIES;
PROSTHETIC AND THERAPEUTIC DEVICES
The tax is not imposed on prescription or nonprescription medicines and
drugs or medical supplies, crutches and wheelchairs for the use of people
with disabilities, artificial limbs, artificial eyes and artificial hearing
devices, when designed to be worn on the person of the purchaser or
user, false teeth and materials used by a dentist in dental treatment,
eyeglasses, when especially designed or prescribed by an ophthalmologist,
oculist or optometrist for the personal use of the owner or purchaser,
and artificial braces and supports designed solely for the use of people
with disabilities, or any other therapeutic, prosthetic or artificial
device designed for the use of a particular individual to correct or alleviate
a physical incapacity, including, but not limited to, hospital beds, iron
lungs and kidney machines.

T – Acne cleaners and acne pads
NT – Acne treatments, lotions, creams
T – Adhesive removers
NT – Adhesives used for medical treatment
T – Air cleaners and electrostatic machines
NT – Alcohol, rubbing, swabs and wipes
NT – Analgesics
NT – Antacids
NT – Antiseptics, for external use only
NT – Applicators (See “Cotton applicators”)
NT – Arch supports
NT – Arm slings
NT – Artificial eyes
NT – Artificial limbs
NT – Aspirin
T – Autoclave
NT – Automobile accessories, when noted by the Department of
Transportation upon the motor vehicle operator’s license of the
purchaser that such accessories are necessary, and when
charges for accessories are stated separately by the vendor on
the sales invoice.
NT – Automobile wheelchair lifts
T – Baby powder
NT – Bandages, dressings, gauze and cotton
T – Bath tub and bathroom safety devices
T – Batteries, unless purchased for use in medical equipment and
from a medical supply house
NT – Bed boards
NT – Bed drain bags
NT – Bed pans
NT – Bed trapeze bars
NT – Benzoin
T – Bidet toilet seats
T – Blankets
T – Blood agar plates
NT – Blood glucose monitors used to treat diabetes (therapeutic
devices)
NT – Blood pack units
T – Blood pressure testing apparatus
NT – Bone pins
NT – Braces and supports worn on the body to correct or alleviate a
physical incapacity
NT – Braille teaching texts
T – Breast pumps
NT – Breathing units, intermittent positive pressure
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NT – Burn ointment and lotion
NT – Calamine lotion
NT – Canes
NT – Cardiac emergency kit
NT – Cardiac pacemakers and electrodes
NT – Castor oil
NT – Catheters and accessories
T – Chemical agents and related supplies for analysis of patients’
specimens
NT – Cod liver oil
NT – Colostomy appliances
NT – Colostomy deodorants
NT – Commodes, chair bedside
NT – Commode seats, elevated for use by incapacitated persons
NT – Contact lenses and wetting solutions
T – Contact lenses cleaning solutions
NT – Corn pads and plasters for the removal of corns
NT – Cotton applicators, cotton rolls, cotton balls and cotton swabs
NT – Cough and cold items, cough drops, cough syrups
NT – Crutches
NT – Crutch pads
NT – Defibrillators
T – Dehumidifiers
NT – Dental floss
NT – Dental materials used in dental treatment, including x-ray film,
cotton, impression and materials
T – Dentist chair
NT – Dentist drills, disposable
NT – Dentist materials which are transferred to the patient, including
dentures, fillings, crowns, inlays, bridges and lingual or palatal
bars
T – Dentist replacement burs, drills, reusable
NT – Denture products, including denture cleaners and adhesives
T – Deodorants, personal and room
T – Diagnostic equipment
T – Diagnostic glassware and diagnostic testing materials
NT – Dialysis machines
NT – Diathermy machines
NT – Dietary supplements and substitutes, in any form
NT – Diet pills
T – Disinfectants
NT – Drapes, paper
T – Ear plugs
T – EKG mounts and EKG paper
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NT – Elastic bandages and braces
T – Electrocardiocorder
NT – Emesis basins or pans
NT – Epsom salts
T – Esophageal dilator
T – Eucalyptus oil
NT – Examining table paper
T – Exercise equipment, including exercise bikes and treadmill
exercisers
NT – Eye ointment
NT – Eye pads
NT – Eye washes
NT – Eyeglasses, prescription
NT – False teeth
NT – First aid kits
NT – Fluidic breathing assistor
NT – Food substitutes
NT – Foot pads, insoles, all types
NT – Foot products for treatment of infections
NT – Gauze
NT – Gloves, surgical, disposable
NT – Glucose tablets
NT – Glycerine
NT – Gowns, medical
NT – Hearing aids and batteries
T – Heaters, portable, room
NT – Heating pads
NT – Hospital beds, having side rails, electric and non-electric with
attachments
NT – Hot water bottles
T – Humidifiers
NT – Hygienic needs, douche powder, vaginal preparations
NT – Hydrocortisone cream
NT – Hydrogen peroxide
NT – Ice bags
NT – Ileostomy bags
NT – Incontinence products, including incontinence pants
NT – Infusion pumps
NT – Inhalation therapy equipment and equipment used to provide
emergency breathing assistance
NT – Insulin
T – Intravenous stand
NT – IUD devices
T – Laboratory testing and analysis equipment and supplies
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NT – Lactose intolerance medication
NT – Lamps, ultraviolet and infrared
NT – Lancets
NT – Laxatives and cathartics
**NT – Lice shampoo
NT – Lifters, patient
NT – Lubricating jelly
NT – Lymphedema pumps
T – MRI equipment
T – Mattresses, air
NT – Mattresses, alternating positive pressure
NT – Mattresses and covers for hospital beds
T – Medical alert cards
T – Medical alert systems
NT – Medicated powder
NT – Medicine cups, disposable
T – Microscopes
NT – Milk of magnesia
T – Mouthwashes
NT – Muscle stimulator, electronic for physical therapy
NT – Nasal cannula
T – Nasal speculum
T – Needle holder
NT – Needles, disposable
T – Needles and syringes, reusable
NT – Orthodontic brackets
T – Orthodontic trays
NT – Orthopedic splints
T – Overbed tables
NT – Oxygen and oxygen equipment, when used for
medical treatment
NT – Pads, moist heat pad, alternating positive pressure pad, flotation
pad, lambs wool pad
NT – Paraffin bath units, standard or portable
T – Percussors
NT – Pet medicines
NT – Petroleum jelly
NT – Physical therapy equipment, when designed exclusively for use
in correcting or alleviating a physical incapacity
T – Plaque remover
T – Pore cleaners, medicated, pore strips
NT – Postural drainage boards
NT – Postural support chairs
NT – Pre-moistened wipes
29
NT – Prophylactics
NT – Prostheses (mammary, malar, chin, urinary, incontinence, etc.)
T – Pumice powder
NT – Pump, diaphragm, pressure vacuum
T – Razor blades, unless disposable and used for medical procedure
preparation
NT – Rectal preparations
T – Safety grab bars
NT – Sanitary napkins, tampons and similar items
T – Sanitizer, air
T – Sauna baths
T – Scissors
T – Shaving products
T – Sheets, cloth
NT – Sheets, disposable
NT – Shoe insoles, orthopedically designed
NT – Sitz bath
NT – Smoking deterrents, gum and patch
T – Soaps
NT – Specimen containers, disposable
T – Sphygmomanometer
T – Sphygmostat
NT – Stair gliders for persons having a physical disability, installed in
the purchaser’s home and pursuant to a physician’s prescription
T – Stethoscope
NT – Styptic pencils
T – Suction machines and pumps
NT – Sunburn treatment lotions or creams
T – Sunglasses (unless prescription)
T – Suntan lotion, sunblock
NT – Suppositories
T – Surgical instruments
NT – Surgical instruments and supplies, single use disposable
NT – Surgical masks, disposable
NT – Sutures
NT – Syringes, disposable
T – Syringes, reusable
T – Tables, bedside
T – Tables, examining
T – Talcum powder
T – Teeth whitening strips
T – Telecaption equipment
NT – Test strips used in treatment of diabetes
T – Testing kits, pregnancy, UTI
30
NT – Thermal pads, disposable
T – Thermometer, medical
NT – Thermometer covers, disposable
NT – Tongue depressor, disposable
NT – Toothache drops
NT – Toothbrushes
NT – Toothpaste
T – Tooth whitening kits
NT – Tourniquets
NT – Trachea tubes
NT – Traction units, including bed stand, anklet, extension, pelvic or
cervical units, head holder, fracture unit with trapeze bar set,
weights, weight bags, pelvic lacing belt, and over door traction
equipment
NT – Tubing, intravenous
NT – Urine drain bag
T – Vacutainers
NT – Vaginal diaphragms
T – Vapona strips
T – Vaporizers
NT – Vitamins
NT – Walking bars and walkers
NT – Wheelchairs, manual and motorized, scooters and batteries
T – Whirlpool baths and whirlpool pumps
T – Wigs
T – X-ray equipment and machines
T – X-ray film and chemicals not used by dentists
MISCELLANEOUS
T – Antiques
NT – Bullion, investment metal
NT – Body tattooing and piercing
NT – Caskets, burial vaults, markers, cremation urns and tombstones
for human graves, including foundations
T – Christmas trees
T – Coin banks and coin holders
NT – Coins, investment (numismatic coins and legal tender)
T – Compressed air, dispensed
T – Corkage fee
NT – Coupon books sold to individual consumers
T – Dry ice, except when sold as an internal packaging material to
retailer, manufacturer or processor
NT – Safety equipment and devices designed and worn by production
personnel employed in manufacturing, processing, mining,
public utility, farming and dairying. Examples: asbestos suits,
17
31
gloves, aprons, boots, masks, helmets, goggles and similar
items
T – Equipment and devices worn by nonproduction personnel
T – Fencing materials
*NT – Flags of the U.S. and Commonwealth. Bunting and other flags
are taxable.
T – Flag kits, that include poles or brackets
T – Fuel for motor vehicles, except when subject to Liquid Fuel or
Fuel Use Tax
T – Global positioning satellite, equipment and service
NT – Gift cards
NT – Health club membership fees
T – Hot tubs and spas, regardless of physician recommendation
T – Lunch kits, vacuum bottles and replacement parts
T – Motor vehicle repair services (including labor), accessories,
parts, supplies, lubricants, equipment, vehicle and emission
inspection
T – Paper money, which is not legal tender in U.S.A., is taxable on
full purchase price
T – Paper money, which is legal tender in U.S.A., is taxable on
amount in excess of face value
NT – Parking fees
T – Party favors
NT – Pony rides and trail rides
T – Prepaid telephone cards
T – Religious articles
T – Scout supplies and training manuals, except when sold to a
scout troop
**T – Sheds, unless purchaser has a building permit
T – Souvenirs
T – Stamps, uncancelled U.S.A. stamps are taxable on amount in
excess of face value
T – Stamps, cancelled U.S.A. stamps and all foreign stamps are
taxable on the full purchase price
NT – Tanning booth fees
T – Trading stamp redemption for taxable property
OPTICAL GOODS
NT – Contact lenses and wetting solutions
T – Contact lenses cleaning solutions
NT – Eyeglasses, prescription
T – Magnifying glasses
T – Opera glasses and field glasses
T – Sunglasses (prescription sunglasses are exempt)

PETS
NT – Boarding, sitting or walking
T – Clippers and clipper lubricants
T – Equipment (collars, leashes, etc.)
T – Farrier services for pet horses
NT – Flea collars, flea powder, flea and tick soap and tick sprays
T – Food, including food supplements and prescription food
T – Grooming, unless performed by a veterinarian for the purpose
of or incidental to medical treatment
NT – Medicines and medical supplies
T – Pet caskets and urns
NT – Pet cremation and burial services
T – Sale or rental of pets, or adoption from shelters, which
includes fees for shots and spaying or neutering
T – Shampoo
T – Veterinarian equipment
NT – Veterinarian services
T – Vitamins
RELIGIOUS ARTICLES
Bibles, religious publications and religious articles are subject to tax
unless purchased by organizations qualifying as institutions of purely public
charities which hold an exemption number prefixed by the number 75,
and government entities.
T – Bibles
T – Candles used in religious worship
T – Holy water bottles
T – Clergy vestments and choir and altar server clothing
T – Nativity scenes
T – Religious statues, medals and symbols used in
religious worship
T – Religious publications sold by religious groups
T – Rosaries
T – Wines used in religious services
RESTAURANT EQUIPMENT AND SUPPLIES
Equipment, implements and similar property for use in the preparation
and service of food is taxable.
T – Carbonator for soda fountain operation
NT – Carbon dioxide for soda fountain
NT – Chef Hats
T – Disposable trays
T – Equipment used to prepare and serve food and beverages
T – Ice making equipment
T – Latex gloves
20
21
33
T – Napkins, wooden or plastic spoons, forks, straws and similar
articles for use in restaurants, vending machines and other
eating places
T – Placemats
T – Toothpicks
T – Vending machines and equipment
NT – Work uniforms
NT – Wrapping supplies, paper or plastic plates, cups and similar
articles for the delivery of food, used by restaurants or in
vending machines
SHOES AND SHOE ACCESSORIES
Generally shoes designed for everyday wear are exempt. However, shoes
designed for formal wear or sporting activities are taxable.
T – Bathing (swimming) shoes
NT – Overshoes
NT – Safety shoes
T – Shoe brushes, applicators and shoe trees
T – Shoe clips
NT – Shoe dye
NT – Shoe laces
NT – Shoe polish
NT – Shoe repairs
T – Shoes for baseball, bowling, football, golf, soccer, hockey,
dance, etc.
T – Shoes for formal wear, such as metallic cloth, brocade, satin or
silver leather, primarily for formal wear.
NT – Slippers
NT – Shoe soles and heels for shoe repair
NT – Shower clogs
NT – Sneakers, jogging, tennis and aerobic shoes
**NT – Toe sneakers
SPORTING EQUIPMENT, CLOTHING, SUPPLIES
AND RECREATIONAL EQUIPMENT
Tax is imposed on sporting and recreational equipment, clothing and
supplies which are designed to be worn and are normally worn only
when engaged in sports.
T – Accessories such as ammunition belts, hip waders and fly vests
**T – Ballet shoes
NT – Baseball caps and tee shirts
T – Bathing caps
T – Bathing suits
T – Beach coats
T – Bicycles, parts, accessories and supplies
T – Boats, pleasure boats and equipment and parts
22
23
34
NT – Bowling shirts
T – Bowling shoes, purchase and rental
T – Equipment and supplies for baseball, football, hockey, basketball
and other sports
T – Exercise equipment
T – Guns and ammunition
NT – Gym suits, outfits
T – Helmets
T – Hunting accessories
NT – Hunting clothing, including camouflage and blaze orange
NT – Jogging outfits, running shoes
T – Mats, floor
T – Protective equipment, knee pads, elbow pads, forearm pads,
etc.
T – Sleeping bags
NT – Sneakers, jogging, tennis and aerobic shoes, etc.
NT – Snowmobile suits
T – Uniforms, baseball, football, soccer, basketball, hockey etc.
NT – Warm-up suits, cloth sweat suits
T – Weights
T – Skates, ice, roller, in-line and sharpening
TOBACCO PRODUCTS
*T – Chewing tobacco, all types
T – Cigarettes, little cigars
T – Smoking accessories
*T – Tobacco, all types
**T – Cigars, all types
UTILITIES AND FUEL
NT – Coal
NT – Coin-operated telephone charges
T – Corn and corn pellets
T – Firelogs, processed
NT – Firewood, kindling and wood pellets for residential use
NT – Fuel oil, gas, steam or electricity purchased for residential use
T – Fuel oil, gas, steam or electricity purchased for commercial use
T – Interstate and intrastate telephone services for residential or
commercial use
NT – Basic telephone service and subscriber line charges for
residential use
T – Basic telephone service and subscriber line charges for commercial
use
T – Utilities for office or business within home

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