Is a county liable for paying sales tax on its sales?
Generally, a county is liable for the collection, reporting, and payment of sales tax on its sales of tangible personal property and taxable services. Examples of taxable sales made by counties include the following: • Clothing, such as T-shirts, sweatshirts, pants, jackets, hats and employee uniforms • Recreational equipment and supplies • Admissions to facilities if the activity being conducted at the facility is amusement, athletic, entertainment or recreational in nature • Portable stages, portable basketball floors, portable public address systems, chairs, tables, stage risers, pianos, forklift trucks, music racks, spotlights, and projectors that are optional in connection with the rental of a facility • Office equipment and furniture • Computers and computer software, except custom computer software • Sales and delivery of trees, shrubs, or gravel to private purchasers • Electricity, natural gas, and steam. (Exception: Sales of electricity and gas for residential use during the m
