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.