| Purchases continued: |  | Taxable or Exempt |
| Warranty or service agreements for tangible personal property such as computers, printers, copiers and security equipment. | | Taxable |
| Printed materials such as catalogs and flyers distributed directly to customers at the store or mailed directly to customers or prospective customers through mailing or delivery service. | | Taxable |
| Printed materials provided to a newspaper or other publication to be included as an insert in the newspaper or publication that is to be sold at retail. | | Exempt |
| Signs, banners or posters purchased from an outside printer, or the costs of all materials if produced by the store. | | Taxable |
| Exterior building or parking lot signage, including charges for parts and labor for repairs and maintenance. | | Taxable |
| Advertising as in newspapers, radio, or television. | | Exempt |
| Professional services such as legal or accounting services. | | Exempt |
| Canned software, software upgrades and labor services to modify, alter, update or maintain software. | | Taxable |
| Customized software, software upgrades and labor services to modify, alter, update or maintain customized software. "Customized" software is software developed for a single end user. | | Exempt |
| Software or databases accessed via the internet and not installed on owned or leased computers or servers. | | Exempt |
| Labor services on original construction of a new building or facility. | | Exempt |
| Labor services for repairs, maintenance and remodeling of existing commercial buildings or facilities including repairs to parking lot. | | Taxable |
| Security cameras, mirrors, security tags, tag detachers, countertop deactivators, all other security equipment. | | Taxable |
| Security systems monitoring service. | | Exempt |
| Cleaning services (except when applying products such as wax, scotch guard, etc), plant watering and care. | | Exempt |
| Janitorial supplies such as vacuums, carpet cleaners, sweepers, brooms, dustpans, scrubbers, floor waxers, rags, and toiletries. | | Taxable |
| Trash removal, shredding services. | | Exempt |
| Linen services. | | Taxable |
| Pest control materials and supplies. | | Taxable |
| Sales | | Taxable or Exempt |
| Bakery products, baked goods. | | Taxable |
| Sales of food or drinks, including food or drinks sold to employees at full or reduced price. | | Taxable |
| Mandatory gratuity (tip) charges. | | Taxable |
| Tips that are freely given by customers. | | Exempt |
| Gift Certificates. | | Exempt |
| Food given away with a third party coupon, promotion, or groupon. Tax calculated on full selling price. | | Taxable |
| Food given away or at a reduced price with a bakery's in-store coupon. | | Exempt |
| Food sold for resale. | | Exempt |
| Charges for party room rental. | | Exempt |
| Sales to the federal government, state or political subdivisions, churches or other exempt entities if paid directly by funds of the exempt entity. In order to qualify for the exemption, the bakery must maintain a copy of the bill to the exempt entity and proof that payment was made by the exempt entity (copy of voucher, check or credit card). | | Exempt |
| Instructional Classes | | Exempt |