Exemptions from Sales Tax

Taxation Exceptions

While most items require sales tax, certain goods are exempt from the imposition of sales tax. These exemptions include:

• Farm equipment
• Food for home consumption
• Food sold through vending machines
• Gas, electricity or other similar resources for residential use
• Low-emitting vehicles
• Machinery and machine tools (as defined on form DR 1191)
• Occasional sales by charitable organizations
• Pesticides
• Services, if billed to the customer as a separate item from goods

For more information regarding transactions subject to or exempted from the tax, view Resolution 06-01 regarding authorizing extension of the Adams County Capital Facilities and Transportation Tax.

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