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
- 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