Dietary supplements

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Convenience Stores Collecting Retail Sales Tax From Customers Print Collecting retail sales tax from customers Collecting retail sales tax from customers Retail sales tax must be collected on many items sold by convenience stores and gas stations. Following is a list of commonly sold items on which sales tax must be collected: (This list is not all inclusive.) Air and water for vehicle use (coin operated) Retail sales tax is collected on the machine receipts when the equipment is owned by the convenience store and/or gas station owner. The gross income is also reported under the retailing B&O tax classification. When the equipment is owned by someone other than the convenience store and/or gas station owner, the store owner reports the fee received from the equipment owner under the B&O tax classification service and other activities. Alcoholic beverages: All beverages containing 0.5 percent or more alcohol by volume. Blocks of ice: Blocks of ice of any weight. (Ice sold in cubes, shaved or crushed form, weighing ten pounds or less, is exempt from sales tax). Carpet cleaning machine rental: The rental and the purchase of cleaning products to use with