The tax on paving, painting or staining, wallpapering, roofing, siding, and exterior sheet metal work to other than industrial, commercial or income-producing real property is being phased out. When the seller of goods or provider of taxable services does not collect the sales tax, the buyer must pay use tax at the same rate as the sales tax. Tax A tax is imposed on motor vehicle fuel used to propel motor vehicles. There is an annual registration fee for boats in lieu of a local property tax. Alcoholic Beverages Tax, Cigarette Taxes, and Tobacco Products Tax Alcoholic beverages tax, cigarette taxes, and tobacco products tax are included in the retail price of the items.
Most alcoholic cider is taxed at the beer rate.
1997 Legislative Changes to the Alcoholic Beverages Tax Affecting Wines and Cider . Lawn bowling clubs are exempt from dues tax. Certain venues are specifically exempt from admissions tax. Productions featuring live entertainment by actors or musicians at non-profit theaters and playhouses exempt under I.R.C. 501 are exempt from the tax.