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Nontaxable Sales

Admissions to athletic events, fitness and recreational sports centers, swimming pools, tennis courts, displays, programs, music concerts, performances, plays, movies, exhibits, fairs and other entertainment or amusement events.

Classes to obtain a professional designation, continuing education credits, or certified training programs such as lifeguard certification classes are exempt. School tuition, registration fees, or charges paid to attend instructional seminars, conferences, or educational workshops are not taxable sales of admissions if the primary intent of the program is for education.

Fundraising event sales.

Sales by school bookstores or university departments of textbooks, workbooks and other course materials.

Sales of food to students in school cafeterias or lunchrooms.

Sales for which a resale, agricultural or purchase exemption certificate is received for both tangible and digital goods and services.

Sales to government units, interstate commerce, inter-agency and inter-departmental sales.

Team membership fees.

Professional or fraternal order memberships.

Day care or childcare facilities and fees.

Summer resident camps and day camps with educational/instructional components that include recreation no greater than 10% of planned activities for participants.

Summer resident camps and day camps affiliated with a land grant university cooperative extension (4-H camps).

Instructional services for music lessons, dance lessons, art classes - painting, pottery, and other similar training.

Driver's license, hunting license, or fishing license fees.

Massage services that are medically necessary.

Cosmetic surgery services that are medically necessary to reconstruct or correct dysfunctional areas of the face and body due to birth disorders, trauma, burns or disease.

Body modification services that are necessary for medical or dental health.