All retail sales are taxable unless specifically exempt by law. The law exempts most food items for at-home preparation, clothing, footwear, disposable paper products for use in the home, and medicines. The law also requires that sales tax be charged on certain services. Sales tax is collected at the time of the sale and is sent to the State by the vendor. More information is available on the taxability of medicines and medical items .
More information is available on the taxability of rentals and leases .