Overview of Sales and Use Taxes Click one of the links below for a general overview of the indicated tax. For more detailed information, refer to the appropriate statute, administrative rule, directive, or technical bulletin. Sales and Use Taxes General Sales and Use Tax Admission Charges Aircraft and Qualified Jet Engines Aviation Gasoline and Jet Fuel Boats Certain Digital Property Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses Electricity Food, Non-Qualifying Food, and Prepaid Meal Plans Lease or Rental of Tangible Personal Property Manufactured and Modular Homes Marketplace Facilitators and Marketplace Sellers Piped Natural Gas Prepaid Telephone Calling Service Real Property Contracts Rentals of Accommodations Repair, Maintenance, and Installation Services; and Other Repair Information Satellite Digital Audio Radio Service Service Contracts Specialty Markets or Other Events Spirituous Liquor Telecommunications Service and Ancillary Service Use Tax Video Programming Service Additional Sales and Use Taxes Dry-Cleaning Solvent Tax Scrap Tire Disposal Tax White Goods Disposal Tax
Overview of Sales and Use Taxes Click one of the links below for a general overview of the indicated tax. For more detailed information, refer to the appropriate statute, administrative rule, directive, or technical bulletin. Sales and Use Taxes General Sales and Use Tax Admission Charges Aircraft and Qualified Jet Engines Aviation Gasoline and Jet Fuel Boats Certain Digital Property Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses Electricity Food, Non-Qualifying Food, and Prepaid Meal Plans Lease or Rental of Tangible Personal Property Manufactured and Modular Homes Marketplace Facilitators and Marketplace Sellers Piped Natural Gas Prepaid Telephone Calling Service Real Property Contracts Rentals of Accommodations Repair, Maintenance, and Installation Services; and Other Repair Information Satellite Digital Audio Radio Service Service Contracts Specialty Markets or Other Events Spirituous Liquor Telecommunications Service and Ancillary Service Use Tax Video Programming Service Additional Sales and Use Taxes Dry-Cleaning Solvent Tax Scrap Tire Disposal Tax White Goods Disposal Tax
