Restaurants and similar businesses are considered consumers when purchasing goods or retail services for its own use and must pay retail sales or use tax when purchasing the following:
- Cash registers, computer equipment and maintenance contracts.
- Chairs, tables and other furnishings.
- Dishes, silverware and plastic trays.
- Equipment (ovens, grills, coffee makers, etc.).
- Guest checks.
- Inventory withdrawals (usually shirts and caps worn by employees).
- Janitorial supplies.
- Leasehold or building equipment.
- Matches, pens and magazine subscriptions.
- Pest control.
- Punchboard and pull tabs.
- Repair parts and labor.
- Signs, lighted and unlighted advertising items and pictures.
- Supplies and other items used in operation that are not for resale.
- Tangible personal property purchased as prizes for punchboard winners.
- Tap and vent cleaning.
- Vending machines (purchases or rentals).
Goods for resale
Restaurants and similar businesses may use a reseller permit to purchase the following tax exempt:
- Apparel and merchandise.
- Inventory/meal ingredients.
- Liquor, beer, and wine.
- Paper napkins, toothpicks and straws.
- Paper/plastic plates, cups, lids, and plastic utensils.
- Soft drinks.
- “To-go” food containers.