3-3-4: EXEMPTIONS TO TAX:
Notwithstanding section 3-3-3 of this chapter, sale or rental of the following goods and services shall be exempt from the tax:
Appliances:
Computers and computer supplies including webcams
Electronic communication and entertainment devices
Kitchen counter devices (mixers, toasters, etc.)
Stoves, refrigerators, freezers, washers, dryers, dishwashers, trash compactors
Telephone equipment
Vacuum cleaners
Food Purchased Unprepared Or Unserved:
Food items eligible for purchase with food stamps (except soda pop or candy)
Food items not purchased for immediate consumption; including a loaf of bread, noncarbonated drinks, fitness drinks for later consumption
Vitamins
Hardware Supplies And Tools:
Implements and supplies used in the construction, improvement, maintenance or repair of buildings and their furnishings
Lawn and garden equipment and supplies
Hotels, Motels And Other Lodging Or Camping Facilities:
Lodging based on rental periods in excess of thirty (30) days
Medicine, Medical Supplies And Services:
Doctors, dentists, chiropractors, opticians
Medical supplies, items sold to be used for curative, prosthetic or medical maintenance purposes including exercise or fitness bicycles, fitness balls
Medicine, substances sold for curative or remedial properties, including nonprescription drugs
Psychologists, counselors, social workers
Therapeutic massage
Necessities Of Life:
Funeral directors
Supermarket nonfood items:
Baby and child care products:
Disposable diapers, powder, lotion, etc.
Cleaning supplies
Deodorant
Laundry detergent and bleach
Paper products
Personal hygiene:
Combs, brushes, sunblock, lip balm
Dietary supplements
Feminine hygiene: Kotex, tampax, douche
Soap and shampoo, lotions
Toilet paper
Toothpaste and mouthwash
Vitamins
Utilities:
Cable television
Montana Power
North Valley Refuse
PTI Communications
Pacific Power
Propane and heating oil
Other Items And Services:
Auto mechanical parts
Automotive accessories
Building contractors and tradesmen:
Plumbers, electricians, carpenters, roofers, drywallers, painters, masons, pest control, paving, excavating, HVAC, well drillers
Charcoal
Contractor and homeowner equipment including vacuums and floor cleaners
Craft items and supplies including posterboard
Dishes and dishwares used for meals or cooking
Furniture and home furnishings including lawn and patio furniture and used furniture
Gambling revenues
Gasoline
Housewares and sundries
Lawn, garden and landscaping supplies including flower plants with roots, compost
Light bulbs
Motor oil
New and used car and truck sales
Newspapers
Nonprofit and charitable events:
Fraternal organizations which provide food and services only to members
Nonprofit fundraisers
School sports events
Other business and professional services:
Amtrak
Appliance repair
Auto repair and related services
Bank charges and interest
Car wash, towing
Hair salons and barbers
Health clubs
House cleaning and janitorial services
Insurance agents:
Health, life, auto, bonds
Interior decorators
Landscaping, snow removal and lawn care
Laundry, drycleaning and laundromats
Movers and ministorage units
Photo developing
Preschools and childcare
Printers and publishers
Professional services:
Lawyers, architects, accountants, appraisers, engineers, tax services, surveyors
Real estate commissions
School bus services
Security brokers and financial managers
Shipping agents (UPS)
Taxidermist
Taxis
Travel agent fees
Upholstery shops
Veterinarians
Safe deposit boxes
School supplies
Stationery and office supplies
Street legal motorcycles
Tires
Wholesale merchandise purchased for resale at retail
(Ord. 11-13, 7-18-2011)