{"id":2989,"date":"2009-12-15T15:28:40","date_gmt":"2009-12-15T19:28:40","guid":{"rendered":"http:\/\/carleton.ca\/finance\/?page_id=2989"},"modified":"2024-08-28T16:25:26","modified_gmt":"2024-08-28T20:25:26","slug":"tax-status-chart","status":"publish","type":"page","link":"https:\/\/carleton.ca\/financialservices\/tax-status-chart\/","title":{"rendered":"Tax Status Chart"},"content":{"rendered":"<p>To determine whether the <strong>sale<\/strong> of a good or service to an external customer is taxable, please consult the chart below.<\/p>\n<table style=\"width: 100%;\" border=\"0\" rules=\"rows\">\n<tbody>\n<tr>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#a\"><span class=\"aligncenter\">A<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#b\"><span class=\"aligncenter\">B<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#c\"><span class=\"aligncenter\">C<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#d\"><span class=\"aligncenter\">D<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#e\"><span class=\"aligncenter\">E<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#f\"><span class=\"aligncenter\">F<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#g\"><span class=\"aligncenter\">G<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#h\"><span class=\"aligncenter\">H<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#i\"><span class=\"aligncenter\">I<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#l\"><span class=\"aligncenter\">L<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#m\"><span class=\"aligncenter\">M<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#n\"><span class=\"aligncenter\">N<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#o\"><span class=\"aligncenter\">O<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#p\"><span class=\"aligncenter\">P<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#r\"><span class=\"aligncenter\">R<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#s\"><span class=\"aligncenter\">S<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#t\"><span class=\"aligncenter\">T<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#u\"><span class=\"aligncenter\">U<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#v\"><span class=\"aligncenter\">V<\/span><\/a><\/td>\n<td style=\"width: 10px; background-color: #d2d1d0; text-align: center; border: #ffffff 1px solid;\" scope=\"row\" valign=\"bottom\"><a href=\"#w\"><span class=\"aligncenter\">W<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%; height: 5448px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<p align=\"center\"><strong><a name=\"a\"><\/a>A<\/strong><\/p>\n<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\">\n<p align=\"center\"><strong>Comments<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Accommodations<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>short term (less than 30 days) and over $20\/day or $140\/week<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\">\n<p style=\"text-align: center;\">Taxable (13%)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>Long term (30 days or over) with continuous occupancy<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Admission Fees<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Alcoholic Beverages<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Application Fees<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Athletics Memberships<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>Compulsory fee included in tuition<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>Other (staff, alumni, etc.)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Audio Tapes<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>Production (recording, editing, etc.)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">TBA<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>Duplication<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Audio Visual Equipment Rental<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><strong><a name=\"b\"><\/a>B<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>HST<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Beverages<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Books<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>published for educational, technical, cultural or literacy purposes and contain no advertising<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>blank exercise books, catalogues, directories<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>donated or used textbooks<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><strong><a name=\"c\"><\/a>C<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Catering<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Certified copies of academic documents<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Child Care Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Classroom Supplies<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Clothing<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Coin Operated Photocopy Services<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>20 cents or less per transaction<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>greater than 20 cents per transaction<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">TBA<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Coin Operated Laundry Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Commission from Vending Machines or Ticket Sales<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Computers<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>hardware<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>software (off the shelf)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>software (custom, e.g. custom programs or web development)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Confectionery<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Conferences<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Consulting Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt (except in certain circumstances, e.g. if it involves teaching or supervising non-educational services)<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Convocation Fees<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Counselling Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Course Description\u00a0\u00a0\u00a0 (individual)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Course Manuals<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Courses (credit)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Cover Charges<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<p style=\"text-align: center;\"><a name=\"d\"><\/a><strong>D<\/strong><\/p>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Damage Fees (student)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Day-care Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Desktop Publishing Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Diagnostic Testing Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Diploma Replacement<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Donated Goods<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Drugs, Prescription<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><strong>E<a name=\"e\"><\/a><\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Equipment Rental<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Exported Goods and Services<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>consumed outside Ontario<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>consumed outside Canada<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><a name=\"f\"><\/a><strong>F<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>HST<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Fax Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Field Trip Fees (course related)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Fines (parking, library)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Food<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>basic groceries<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>student meal plans (must meet min. $ requirements)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>snacks and prepared foods<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>other (restaurant meals)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><a name=\"g\"><\/a><strong>G<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Giftware<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Gift Certificates<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Graduate Referral Service<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\" valign=\"top\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><a name=\"h\"><\/a><strong>H<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Health and Beauty Aids<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Housing Rentals<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>long term (30 days or over)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>short term (under 30 days)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><strong><a name=\"i\"><\/a>I<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Ice Rentals (Athletics)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">ID Cards (original and replacement)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Inter-Library Loan Service<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Internet Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><strong><a name=\"l\"><\/a>L<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Lab Analysis Service<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Lab Coats<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Lab Manuals<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Laminating Service<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Land Sales<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Laundry\u00a0 (coin-op)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Letters of Permission<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Library Overdue Book Fines<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Literature Searches<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Locker Rentals<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><a name=\"m\"><\/a><strong>M<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Manuals &#8211; Lab, Classroom<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Mailing Labels<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Meal Plans (must meet minimum dollar values)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Meeting Rooms:<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>long term (30 days or more with continuous occupancy)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>short term (less than 30 days)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><strong><a name=\"n\"><\/a>N<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Non-Credit Course Fees<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><strong><a name=\"o\"><\/a>O<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Office Supplies<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Overhead Transparencies<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>where client brings goods for production<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>where university originates, produces and sells goods<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><a name=\"p\"><\/a><strong>P<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Parking<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>for resident students<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>all other<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Patents<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Photocopies<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>if total charge is $.20 or less<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>if total charge exceeds $.20<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Photographic Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Printed Matter<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Printing Services<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>where client brings in goods for production<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>where university originates, produces and sells goods<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><a name=\"r\"><\/a><strong>R<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Recreational Instruction<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>primarily for those under 14 years of age<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>all others<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Rentals, Equipment<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Research Contracts<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable\/Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Residence Fees, Student<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Royalties<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><a name=\"s\"><\/a><strong>S<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Seminars<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Skate Sharpening Service<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Slide Production<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>where client brings in goods for production<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>where university originates, produces and sells goods<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Software<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>custom designed (single copy)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>produced and sold in quantity<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Soil Testing Service<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Space Rentals, Room Rental<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>long term (30 days or more with continuous occupancy)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>short term (less than 30 days)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Sporting Goods<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Statement of Attendance<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Stationery<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Subscriptions (magazines, journals, etc)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Swimming Pool Rentals<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; border: 1px solid #000000; text-align: center;\" valign=\"top\"><strong><a name=\"t\"><\/a>T<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Telephones (line\/equip rental)<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Tickets<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>to amateur performances or competitions<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>to professional performances or competitions<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Towel\u00a0Rental<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Transcription Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Typesetting Services<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><strong><a name=\"u\"><\/a>U<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Used Goods<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>previously used in a non-commercial activity (e.g. in academic dept)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">TBA<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>previously used in commercial activity (e.g. residence)<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<tr style=\"background-color: #b9b5b6;\">\n<td style=\"width: 283px; text-align: center; border: #000000 1px solid;\" valign=\"top\"><strong><a name=\"v\"><\/a>V<\/strong><\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\"><strong>Comments<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">Video Tapes<\/td>\n<td style=\"width: 283.35px; border: 1px solid #000000;\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>production<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 283px; border: #000000 1px solid;\" valign=\"top\">\n<ul>\n<li>duplication<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 283.35px; text-align: center; border: 1px solid #000000;\" valign=\"top\">Taxable<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><a href=\"#a\">Back to Top<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>To determine whether the sale of a good or service to an external customer is taxable, please consult the chart below. A B C D E F G H I L M N O P R S T U V W A Comments Accommodations short term (less than 30 days) and over $20\/day or $140\/week [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":37,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Status Chart - Financial Services<\/title>\n<meta name=\"description\" content=\"To determine whether the sale of a good or service to an external customer is taxable, please consult the chart below. 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